Judicial Review Upholds Provisional Attachment Scrutiny Under CGST Act, Mandates Re-verification and Timely Resolution

HC examined the legality of successive provisional attachments under CGST Act. The court maintained status quo on bank account attachment, ordered re-verification, and accepted revenue authority's commitment to resolve the show cause notice within four weeks. All legal contentions regarding attachment's validity were preserved, with no costs imposed and further proceedings scheduled.

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Issues involved:
The legality of successive provisional attachments of a bank account u/s 83 of the CGST Act.
Summary:
The petitioner challenged an order provisionally attaching their bank account u/s 83 of the CGST Act, arguing that successive attachments defeat the provision's one-year limit. The court ordered a re-verification and set a future date for further proceedings. The status quo of the attachment was maintained. Previous proceedings involved securing revenue concerns by depositing a specific amount and allowing operation of the account beyond that sum. A show cause notice was issued, and final orders were pending. The court accepted the revenue's commitment to decide on the notice within four weeks and continued the interim order. All petitioner's contentions on the attachment's legality were kept open. The petition was disposed of with no costs.

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