The Bombay High Court has imposed Rs. 25K cost imposed on SGST Joint Commissioner for attaching bank accounts without forming mandatory “opinion”, a prerequisite under Section 83 of the CGST/MGST Act. The bench of Justice G. S. Kulkarni and Justice Aarti Sathe has observed that the assessee had not only furnished correct legal information but…
Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank Accounts Without Forming Mandatory “Opinion”: Bombay HC
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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