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Commissioner empowered to delegate his powers under GST: HC

GST - Bank account can be attached if proceedings u/s 62, 63, 64, 67, 73 and 74 are initiated

Interest on delayed GST Payments under section 50 of CGST Act, 2017

Penalty of Rs 5000 imposed upon the assessee delay in filing appeal

Max Penalty of Rs 10000 can be levied on Goods Transported for repair without proper documents
