https://www.taxtmi.com/caselaws?id=391772 The Court ruled in favor of the Petitioner, allowing the Writ Petition and setting aside the order that attached the bank account. It emphasized the need to adhere strictly to the provisions of Section 83 of the CGST Act when exercising the power to provisionally attach bank accounts, highlighting that such measures should not be routinely employed and must be tied to specific proceedings under relevant sections of the Act. The judgment underscored the importance of judicious use of this power to safeguard government revenue and rejected the argument that summoning one taxable person automatically extends proceedings to another for provisional attachment. en-us Thu, 30 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391772 The Court ruled in favor of the Petitioner, allowing the Writ Petition and setting aside the order that attached the bank account. It emphasized the need to adhere strictly to the provisions of Section 83 of the CGST Act when exercising the power to provisionally attach bank accounts, highlighting that such measures should not be routinely employed and must be tied to specific proceedings under relevant sections of the Act. The judgment underscored the importance of judicious use of this power to safeguard government revenue and rejected the argument that summoning one taxable person automatically extends proceedings to another for provisional attachment. Case-Laws GST Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391772