https://www.taxtmi.com/caselaws?id=375825 Provisional attachment of bank accounts under section 83 of the CGST Act is justified only while necessary to protect government revenue during pending proceedings. Here, the petitioner had already reversed input tax credit and made further substantial payments, so the revenue interest was treated as adequately secured. On that basis, continuation of the attachment was no longer justified, and the attachments were required to be released forthwith. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375825 Provisional attachment of bank accounts under section 83 of the CGST Act is justified only while necessary to protect government revenue during pending proceedings. Here, the petitioner had already reversed input tax credit and made further substantial payments, so the revenue interest was treated as adequately secured. On that basis, continuation of the attachment was no longer justified, and the attachments were required to be released forthwith. Case-Laws GST Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375825