https://www.taxtmi.com/caselaws?id=410766 The Court set aside the order of provisional attachment of the petitioner's bank account under the CGST Act, emphasizing the necessity for strict compliance with statutory conditions before exercising the power to attach property. It found that as no proceedings were pending against the petitioner under specified sections of the CGST Act, the attachment order was jurisdictionally flawed. The Court ruled in favor of the petitioner, directing the respondent to unfreeze the bank account and allowed the writ petition without costs. en-us Tue, 03 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410766 The Court set aside the order of provisional attachment of the petitioner's bank account under the CGST Act, emphasizing the necessity for strict compliance with statutory conditions before exercising the power to attach property. It found that as no proceedings were pending against the petitioner under specified sections of the CGST Act, the attachment order was jurisdictionally flawed. The Court ruled in favor of the petitioner, directing the respondent to unfreeze the bank account and allowed the writ petition without costs. Case-Laws GST Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410766