Supreme Court Allows Appeal in GST Provisional Attachment Case, Reversing High Court's Dismissal on Maintainability Grounds. The High Court Erred in Dismissing Writ Petition Solely Due to Alternative Remedy Under Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017, Without Examining Merits of Provisional Attachment Orders Under Section 83.
20 Apr 2021The appeal arose from a judgment dated 1 January 2021 by the High Court of Himachal Pradesh, which dismissed a writ petition under Article 226 of the ...
