https://www.taxtmi.com/caselaws?id=414279 The High Court ruled in a case involving a challenge to revenue authorities' action restraining a petitioner from using their bank account under Rule 129(1) of the CGST Rules and Section 83 of the CGST Act. The Court found that the revenue authorities had no legal basis to continue the attachment beyond a specific date, as the communication from 11.05.2020 had lost validity. Consequently, the Court directed that the provisional attachment of the bank account should not be considered valid, instructing the bank not to treat the account as provisionally attached based on the outdated communication. en-us Fri, 01 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414279 The High Court ruled in a case involving a challenge to revenue authorities' action restraining a petitioner from using their bank account under Rule 129(1) of the CGST Rules and Section 83 of the CGST Act. The Court found that the revenue authorities had no legal basis to continue the attachment beyond a specific date, as the communication from 11.05.2020 had lost validity. Consequently, the Court directed that the provisional attachment of the bank account should not be considered valid, instructing the bank not to treat the account as provisionally attached based on the outdated communication. Case-Laws GST Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414279