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    <title>2021 (4) TMI 1093 - BOMBAY HIGH COURT</title>
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    <description>The High Court of BOMBAY heard arguments on the legality of attaching the petitioner&#039;s bank account under section 83 of the Central Goods and Services Tax Act, 2017. The petitioner challenged the attachment, claiming the conditions for invoking jurisdiction were not met. Respondents alleged fraudulent refund claims under section 54, leading to proceedings. The Court directed the petitioner to file a rejoinder affidavit within two weeks and ordered the credited amount not to be appropriated. The respondents were to produce original records for the next hearing on 9th February 2021.</description>
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      <description>The High Court of BOMBAY heard arguments on the legality of attaching the petitioner&#039;s bank account under section 83 of the Central Goods and Services Tax Act, 2017. The petitioner challenged the attachment, claiming the conditions for invoking jurisdiction were not met. Respondents alleged fraudulent refund claims under section 54, leading to proceedings. The Court directed the petitioner to file a rejoinder affidavit within two weeks and ordered the credited amount not to be appropriated. The respondents were to produce original records for the next hearing on 9th February 2021.</description>
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