The Andhra Pradesh High Court has upheld the validity of recovery action initiated under Section 79 of the APGST Act, clarifying that departments are not required to issue a prior notice to the assessee before directing a bank to remit outstanding dues—provided the tax liability has already been adjudicated and attained finality. The bench of…
GST Recovery from Bank Without Prior Notice Valid Where Assessment Order Attains Finality: AP High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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