https://www.taxtmi.com/caselaws?id=412476 The court set aside the provisional attachment of the petitioner's bank accounts, finding it unjustified due to procedural non-compliance and lack of proper communication under the CGST Act and Rules. The attachment was deemed invalid as the necessary conditions under Section 83 were not met, and the procedural requirements of Rule 159 were not followed. The respondents failed to consider the petitioner's representation, further invalidating the attachment. Consequently, the court ordered the lifting of the attachment and directed the respondents to inform the bank, noting the expiration of the one-year provisional attachment period. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412476 The court set aside the provisional attachment of the petitioner's bank accounts, finding it unjustified due to procedural non-compliance and lack of proper communication under the CGST Act and Rules. The attachment was deemed invalid as the necessary conditions under Section 83 were not met, and the procedural requirements of Rule 159 were not followed. The respondents failed to consider the petitioner's representation, further invalidating the attachment. Consequently, the court ordered the lifting of the attachment and directed the respondents to inform the bank, noting the expiration of the one-year provisional attachment period. Case-Laws GST Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412476