Bank’s Breach of Escrow Agreement Led to GST Non-Compliance
Case Title: M/s Marbaniang Projects Pvt. Ltd. v. Punjab National Bank & Ors.Court: High Court of Meghalaya at ShillongPetition No.: WP(C) No. 178 of 2022Date of Judgement: 06.12.2024Category of Dispute: GST Compliance – Statutory Liabilities vs. Debt RecoveryRelevant Provisions: Section 70, 37 of CGST Act, 2017; Rule 59(5)(a) of CGST Rules, 2017; Section 26-E SARFAESI Act, 2002; Section 31-B of…















