https://www.taxtmi.com/caselaws?id=404425 The court allowed the petition challenging the provisional attachment of the bank account under Section 83 of the CGST Act. Emphasizing the necessity of a notice under Section 74(1) before initiating proceedings, the court held that the absence of such notice rendered the attachment invalid. Referring to relevant case laws, the court highlighted the importance of protecting revenue interests while ensuring judicious use of attachment powers. The court set aside the impugned order, emphasizing the need for a balanced approach between revenue protection and business continuity in subsequent proceedings. en-us Tue, 16 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404425 The court allowed the petition challenging the provisional attachment of the bank account under Section 83 of the CGST Act. Emphasizing the necessity of a notice under Section 74(1) before initiating proceedings, the court held that the absence of such notice rendered the attachment invalid. Referring to relevant case laws, the court highlighted the importance of protecting revenue interests while ensuring judicious use of attachment powers. The court set aside the impugned order, emphasizing the need for a balanced approach between revenue protection and business continuity in subsequent proceedings. Case-Laws GST Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404425