https://www.taxtmi.com/caselaws?id=398464 The court deemed the provisional attachment orders as "patently illegal" since proceedings under Section 67 had concluded without new proceedings under Sections 63 or 74. Consequently, the court set aside the orders and directed the release of the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017. en-us Wed, 09 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398464 The court deemed the provisional attachment orders as "patently illegal" since proceedings under Section 67 had concluded without new proceedings under Sections 63 or 74. Consequently, the court set aside the orders and directed the release of the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017. Case-Laws GST Wed, 09 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398464