Section 79 GST notice quashed for improper service to wrong branch instead of actual debtor

Section 79 GST notice quashed for improper service to wrong branch instead of actual debtorCase-LawsGSTThe HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly a

Section 79 GST notice quashed for improper service to wrong branch instead of actual debtor
Case-Laws
GST
The HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied

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