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    <title>2021 (11) TMI 689 - BOMBAY HIGH COURT</title>
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    <description>The court rejected the petitioner&#039;s request for interim relief to lift the attachment of their bank account under section 83(1) of the CGST Act, citing the need to meet exceptions set by the SC. The court directed the adjudicating authority to promptly decide the show-cause notice, granting a hearing opportunity to the petitioner within two months. The Principal Commissioner&#039;s office was urged to expedite proceedings, with a compliance reporting scheduled for January 2022 and parties instructed to complete pleadings. All contentions were to be presented before the adjudicating authority during the proceedings.</description>
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      <description>The court rejected the petitioner&#039;s request for interim relief to lift the attachment of their bank account under section 83(1) of the CGST Act, citing the need to meet exceptions set by the SC. The court directed the adjudicating authority to promptly decide the show-cause notice, granting a hearing opportunity to the petitioner within two months. The Principal Commissioner&#039;s office was urged to expedite proceedings, with a compliance reporting scheduled for January 2022 and parties instructed to complete pleadings. All contentions were to be presented before the adjudicating authority during the proceedings.</description>
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