https://www.taxtmi.com/caselaws?id=419539 The HC addressed a challenge against provisional bank account attachment under Section 83 for non-remittance of ST and GST. The petitioner, a woman entrepreneur in recruitment, admitted tax shortfalls but sought attachment removal to continue business operations and facilitate repayment. Acknowledging pandemic-related business difficulties, the court directed revenue authorities to consider lifting the attachment upon representation, emphasizing proportionality principles. The judgment balanced government interests with business continuity, requiring regular transaction reporting and compliance with repayment terms. The petition was disposed with instructions for authorities to review within three weeks. en-us Mon, 12 Jul 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419539 The HC addressed a challenge against provisional bank account attachment under Section 83 for non-remittance of ST and GST. The petitioner, a woman entrepreneur in recruitment, admitted tax shortfalls but sought attachment removal to continue business operations and facilitate repayment. Acknowledging pandemic-related business difficulties, the court directed revenue authorities to consider lifting the attachment upon representation, emphasizing proportionality principles. The judgment balanced government interests with business continuity, requiring regular transaction reporting and compliance with repayment terms. The petition was disposed with instructions for authorities to review within three weeks. Case-Laws GST Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419539