https://www.taxtmi.com/caselaws?id=421361 The Allahabad HC heard a challenge to provisional attachment of bank accounts under Section 83 of CGST Act, 2017. Petitioner argued the attachment was invalid as no proceedings under specified sections were pending at the time of attachment, and authorities failed to follow mandatory procedures under Rule 159 of CG & ST Rules, 2017. The petition sought to quash the Commissioner's order dated 22.10.2021. The court scheduled further proceedings to allow the respondent to file a counter affidavit, with the case to be heard by the appropriate Bench for final determination on the legality of the attachment. en-us Tue, 19 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421361 The Allahabad HC heard a challenge to provisional attachment of bank accounts under Section 83 of CGST Act, 2017. Petitioner argued the attachment was invalid as no proceedings under specified sections were pending at the time of attachment, and authorities failed to follow mandatory procedures under Rule 159 of CG & ST Rules, 2017. The petition sought to quash the Commissioner's order dated 22.10.2021. The court scheduled further proceedings to allow the respondent to file a counter affidavit, with the case to be heard by the appropriate Bench for final determination on the legality of the attachment. Case-Laws GST Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421361