https://www.taxtmi.com/caselaws?id=412267 The Court set aside the provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017, finding it ultra vires as no proceedings were pending against the petitioner at the time of the attachment. The Court directed the respondents to defreeze the petitioner's bank account, without awarding costs, while emphasizing that lawful actions could still be pursued. en-us Tue, 07 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412267 The Court set aside the provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017, finding it ultra vires as no proceedings were pending against the petitioner at the time of the attachment. The Court directed the respondents to defreeze the petitioner's bank account, without awarding costs, while emphasizing that lawful actions could still be pursued. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412267