https://www.taxtmi.com/caselaws?id=403799 The High Court quashed the provisional attachment order under Section 83 of the CGST Act, 2017, as there were no pending proceedings against the petitioner. The court held that without ongoing proceedings, the respondent lacked jurisdiction to attach the bank account. The court emphasized the clear language of the provision and allowed the petitioner to operate the account freely. The court did not delve into the merits of proceedings under Section 79 but focused on the absence of legal basis for the attachment. The writ-application was allowed, and the attachment on the bank account was lifted. en-us Wed, 27 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403799 The High Court quashed the provisional attachment order under Section 83 of the CGST Act, 2017, as there were no pending proceedings against the petitioner. The court held that without ongoing proceedings, the respondent lacked jurisdiction to attach the bank account. The court emphasized the clear language of the provision and allowed the petitioner to operate the account freely. The court did not delve into the merits of proceedings under Section 79 but focused on the absence of legal basis for the attachment. The writ-application was allowed, and the attachment on the bank account was lifted. Case-Laws GST Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403799