M/s. VRAA AND Co. v. AASISTANT COMMISSIONER OF GST AND CENTRAL EXCISE & ORS
MADRAS High Court | Decision
Introduction
The petitioner, M/s VRAA and Co., a partnership firm, challenged a communication issued by the Assistant Commissioner of GST to ICICI Bank Limited under Section 79(1)(c) of the CGST Act.The communication directed the bank to recover the outstanding GST dues of the partnership firm by attaching the bank account of one of its partners.The petitioner contended that:
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