The bench further concluded that continuation of the order of attachment and Garnishee while appeal was filed is clearly impermissible and against the provisions of Section 107 of the CGST Act
The Andhra Pradesh High Court in a significant case held that when the assessee files an appeal against an order of assessment under Central Goods and Services Tax ( CGST ) Act,2017, the enforcement actions that have been taken, such as property attachment and garnishment notices, should not continue. SKS Traders, the assessee/petitioner suffered an…
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