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Can I read Enprocon Enterprise Ltd. vs. State Tax on EtoBox?
Enprocon Enterprise Ltd. vs. State Tax by Subbu Raj is a document available to read on EtoBox.
What is Enprocon Enterprise Ltd. vs. State Tax about?
The High Court of Gujarat quashes an order of provisional attachment issued by an Assistant Commissioner under Section 83 of the Gujarat Goods and Services Tax Act, 2017. The Court finds that while the Respondent authorities attempted to argue there was sufficient material to issue the attachment order to protect revenue, there was a lack of "credible material" actually supporting a subjective satisfaction that the attachment was necessary. As such, the order of provisional attachment was not sustainable in
- Author
- Subbu Raj
- Language
- EN