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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =