https://www.taxtmi.com/caselaws?id=416973 The High Court ruled against the provisional attachment of a cash credit account under Section 83 of the CGST Act, 2017, finding that such accounts cannot be provisionally attached. The Court criticized the Principal Commissioner for disregarding established legal precedent and directed the issuance of notices to the respondents, including Axis Bank, for an explanation. The Court indicated its intention to delve further into the Commissioner's actions in subsequent proceedings. en-us Wed, 05 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416973 The High Court ruled against the provisional attachment of a cash credit account under Section 83 of the CGST Act, 2017, finding that such accounts cannot be provisionally attached. The Court criticized the Principal Commissioner for disregarding established legal precedent and directed the issuance of notices to the respondents, including Axis Bank, for an explanation. The Court indicated its intention to delve further into the Commissioner's actions in subsequent proceedings. Case-Laws GST Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416973