https://www.taxtmi.com/caselaws?id=386720 The court found that the provisional attachment of the petitioner's bank account under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 was without legal authority. Despite the attachment being lifted later, the initial order lacked the necessary legal basis under section 83 of the Acts. The court emphasized the importance of carefully considering such actions due to their significant consequences. The petition was disposed of with costs imposed on the petitioner, with the State Government authorized to recover costs from the responsible officer to ensure accountability for unauthorized actions. en-us Tue, 01 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386720 The court found that the provisional attachment of the petitioner's bank account under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 was without legal authority. Despite the attachment being lifted later, the initial order lacked the necessary legal basis under section 83 of the Acts. The court emphasized the importance of carefully considering such actions due to their significant consequences. The petition was disposed of with costs imposed on the petitioner, with the State Government authorized to recover costs from the responsible officer to ensure accountability for unauthorized actions. Case-Laws GST Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386720