https://www.taxtmi.com/caselaws?id=410941 The High Court declared the order of provisional attachment of a bank account under Section 83 of the CGST Act void ab initio due to a jurisdictional error, as no proceedings were pending against the petitioner. The Court emphasized that once proceedings under Section 73 concluded, the purpose for attachment ceased to exist, justifying setting aside the order. The Court also highlighted the necessity of compliance with Section 107, noting that final orders under Section 74 should terminate provisional attachments. The decision in Radha Krishan Industries case was applied, emphasizing strict conditions for valid provisional attachment exercises. en-us Tue, 10 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410941 The High Court declared the order of provisional attachment of a bank account under Section 83 of the CGST Act void ab initio due to a jurisdictional error, as no proceedings were pending against the petitioner. The Court emphasized that once proceedings under Section 73 concluded, the purpose for attachment ceased to exist, justifying setting aside the order. The Court also highlighted the necessity of compliance with Section 107, noting that final orders under Section 74 should terminate provisional attachments. The decision in Radha Krishan Industries case was applied, emphasizing strict conditions for valid provisional attachment exercises. Case-Laws GST Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410941