https://www.taxtmi.com/caselaws?id=402248 The court found the provisional attachment of the petitioner's bank accounts under Section 83 of the CGST Act to be unjustified and excessive, ordering its withdrawal. The petitioner's classification of carbonated fruit drinks was not deemed as tax evasion but potentially a misclassification issue. The court noted the petitioner's cooperation and compliance with disclosure requirements, refuting claims of suppression or evasion. Previous judgments supporting the petitioner's product classification were considered valid, emphasizing the importance of regulatory interpretations. The case was adjourned for a final hearing on 9th March 2021. en-us Tue, 22 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402248 The court found the provisional attachment of the petitioner's bank accounts under Section 83 of the CGST Act to be unjustified and excessive, ordering its withdrawal. The petitioner's classification of carbonated fruit drinks was not deemed as tax evasion but potentially a misclassification issue. The court noted the petitioner's cooperation and compliance with disclosure requirements, refuting claims of suppression or evasion. Previous judgments supporting the petitioner's product classification were considered valid, emphasizing the importance of regulatory interpretations. The case was adjourned for a final hearing on 9th March 2021. Case-Laws GST Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402248