https://www.taxtmi.com/highlights?id=49336 Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the power u/s 83 can be invoked by the Authority. The discretion conferred on the Authority shall be brought to bear having regard to the facts and circumstances of each case. It is not permissible for the Authority to equate the provisional attachment envisaged u/s 83 with attachment in the course of the recovery proceedings. - HC en-us Wed, 18 Sep 2019 14:01:44 +0530 Wed, 18 Sep 2019 14:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49336 Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the power u/s 83 can be invoked by the Authority. The discretion conferred on the Authority shall be brought to bear having regard to the facts and circumstances of each case. It is not permissible for the Authority to equate the provisional attachment envisaged u/s 83 with attachment in the course of the recovery proceedings. - HC Highlights GST Wed, 18 Sep 2019 14:01:44 +0530 https://www.taxtmi.com/highlights?id=49336