Provisional attachment order of 1 Jan 2025 held appealable under Section 107 CGST Act; appeal allowed with pre-deposit
Case-Laws
GST
The HC held that the impugned provisional attachment order dated 1 January 2025 is an appealable order under Section 107, CGST Act. The court recognised that consolidated show-cause notices spanning multiple periods may be interrogated to establish a pattern of fraudulent ITC availment via fictitious firms, and therefore allowed relief to the Petitioner fo
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