https://www.taxtmi.com/caselaws?id=405915 The High Court addressed challenges to a summons issued under the CGST/SGST Act, emphasizing the authority of the Directorate General. It upheld the validity of the provisional attachment of bank accounts to protect government revenue. The Court noted the lack of cooperation by the first respondent, a transportation business, during the investigation and issued directions to balance government interests and the respondent's business operations. The Court partially allowed the writ appeal, subject to specific conditions, and closed the connected miscellaneous petition. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405915 The High Court addressed challenges to a summons issued under the CGST/SGST Act, emphasizing the authority of the Directorate General. It upheld the validity of the provisional attachment of bank accounts to protect government revenue. The Court noted the lack of cooperation by the first respondent, a transportation business, during the investigation and issued directions to balance government interests and the respondent's business operations. The Court partially allowed the writ appeal, subject to specific conditions, and closed the connected miscellaneous petition. Case-Laws GST Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405915