Deemed stay under Section 107 bars provisional attachment; petitioner ordered to retain refunds, maintain Rs.245 crore balance
Case-Laws
GST
HC held that once a deemed stay under Section 107 of the GST Act operates, there is no statutory authority to continue provisional attachment or restraint of funds. The petitioner was directed to furnish an undertaking to the 3rd respondent to retain all amounts refunded and any future sale proceeds in the petitioner's bank account until disposal o
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