https://www.taxtmi.com/caselaws?id=407283 The court held that the provisional attachment of the petitioner's bank account under Section 83 of the CGST Act, 2017 was invalid as no relevant proceedings were pending against the petitioner. The court quashed the attachment order, allowing the petitioner to operate the account. The court emphasized that Section 79 proceedings could continue but did not express an opinion on their merits. The court criticized the bank for its lack of information and the severity of the action. The petition was granted, directing the bank to lift the attachment while permitting Section 79 proceedings to proceed. en-us Mon, 19 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407283 The court held that the provisional attachment of the petitioner's bank account under Section 83 of the CGST Act, 2017 was invalid as no relevant proceedings were pending against the petitioner. The court quashed the attachment order, allowing the petitioner to operate the account. The court emphasized that Section 79 proceedings could continue but did not express an opinion on their merits. The court criticized the bank for its lack of information and the severity of the action. The petition was granted, directing the bank to lift the attachment while permitting Section 79 proceedings to proceed. Case-Laws GST Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407283