https://www.taxtmi.com/highlights?id=59125 Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a Commissioner to protect the interests of the revenue by way of provisional attachment, but such provisional attachment cannot be ordered without fulfillment of the condition(s) precedent - HC en-us Mon, 09 Aug 2021 15:31:09 +0530 Mon, 09 Aug 2021 15:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59125 Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a Commissioner to protect the interests of the revenue by way of provisional attachment, but such provisional attachment cannot be ordered without fulfillment of the condition(s) precedent - HC Highlights GST Mon, 09 Aug 2021 15:31:09 +0530 https://www.taxtmi.com/highlights?id=59125