Supreme Court: No Provision Under GST Act for Pre-payment Prior to Adjudication - 09.05.2024

SC while hearing petitions regarding challenge to penal provisions of Central Goods and Service Tax Act, 2017 (GST Act), has stated that it is necessary to have safeguards against arrest. The Court also noted that there are no penal provisions under the Act for pre-payment prior to adjudication.

Tags : Supreme Court Penal Provisions Pre-payment

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