GST Cafe – Commissioner authorized to arrest prior to completion of assessment under the CGST Act – Gujarat HC November 6, 2020
Published in: GST Cafe
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We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the judgment of the Hon’ble Gujarat High Court in M/s. Vimal Yashwantgiri Goswami vs. State of Gujarat & Ors. In this present case, the Court upheld Commissioner’s power to authorize ‘arrest’ prior to adjudication/assessment completion under Sec. 69 of the Central Goods and Services Tax Act, 2017 (CGST Act).
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We trust that you will find the same useful. Looking forward to receiving your valuable feedback.
For any details and clarifications, please contact to:
Mr. Shammi Kapoor at [email protected]