https://www.taxtmi.com/caselaws?id=387182 The court found issues with the provisional attachment under section 83 of the State Goods and Services Tax/Central Goods and Services Tax Act, 2017, as it lacked reference to the petitioner's ongoing proceedings. The attachment of the bank account without specifying the relevant section was deemed unauthorized. Additionally, the attachment and sale of goods/shares under section 79 of the CGST Act without an assessed liability were considered illegal. As a result, the court issued a Notice returnable on a specified date and directed the immediate release of the provisional attachment of the petitioner's bank account pending further legal examination. en-us Thu, 10 Oct 2019 00:00:00 +0530 Wed, 22 Jan 2020 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387182 The court found issues with the provisional attachment under section 83 of the State Goods and Services Tax/Central Goods and Services Tax Act, 2017, as it lacked reference to the petitioner's ongoing proceedings. The attachment of the bank account without specifying the relevant section was deemed unauthorized. Additionally, the attachment and sale of goods/shares under section 79 of the CGST Act without an assessed liability were considered illegal. As a result, the court issued a Notice returnable on a specified date and directed the immediate release of the provisional attachment of the petitioner's bank account pending further legal examination. Case-Laws GST Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387182