https://www.taxtmi.com/caselaws?id=403798 The Court found the provisional attachment of the cash credit account unjustified under Section 83 of the SGST Act, 2017, due to a liability of Rs. 3,46,133, lifting the attachment. It noted the disproportionate nature of attaching assets worth over Rs. 10 crores for a small liability and emphasized settling the liability would lead to lifting the attachment of immovable properties. The judgment focused on the validity of the impugned order, asset attachment, and proportionality, ultimately disposing of the writ-application based on these considerations. en-us Fri, 22 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403798 The Court found the provisional attachment of the cash credit account unjustified under Section 83 of the SGST Act, 2017, due to a liability of Rs. 3,46,133, lifting the attachment. It noted the disproportionate nature of attaching assets worth over Rs. 10 crores for a small liability and emphasized settling the liability would lead to lifting the attachment of immovable properties. The judgment focused on the validity of the impugned order, asset attachment, and proportionality, ultimately disposing of the writ-application based on these considerations. Case-Laws GST Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403798