https://www.taxtmi.com/caselaws?id=419458 The HC addressed a writ petition challenging provisional attachment of bank accounts and properties under Section 83 of CGST Act. Following issuance of show cause notices under Section 74 proposing penalties, and DRC-22 notices debiting 25,000 from each petitioner's account under Section 122(3), the court ordered: (1) bank accounts to remain frozen only to the extent of 25,000 each, (2) petitioners permitted to utilize amounts exceeding the frozen sum, and (3) release/de-freeze of the attached immovable properties within three days. The petition was disposed of with these directions. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419458 The HC addressed a writ petition challenging provisional attachment of bank accounts and properties under Section 83 of CGST Act. Following issuance of show cause notices under Section 74 proposing penalties, and DRC-22 notices debiting 25,000 from each petitioner's account under Section 122(3), the court ordered: (1) bank accounts to remain frozen only to the extent of 25,000 each, (2) petitioners permitted to utilize amounts exceeding the frozen sum, and (3) release/de-freeze of the attached immovable properties within three days. The petition was disposed of with these directions. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419458