https://www.taxtmi.com/caselaws?id=422531 The HC addressed the provisional attachment of the petitioner's bank account under Section 83 of CGST Act, 2017, following allegations of fake Input Tax Credits involving a related entity (Vibe Tradex). Despite the petitioner's denial of involvement, common vendors were identified between both entities. The court directed that the petition be treated as an objection under Rule 159(5) of CGST Rules. The petitioner was instructed to appear before the concerned officer, who must provide a hearing and issue a speaking order within three days. The writ petition was disposed of with these directions, allowing the petitioner to challenge any adverse order. en-us Fri, 13 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422531 The HC addressed the provisional attachment of the petitioner's bank account under Section 83 of CGST Act, 2017, following allegations of fake Input Tax Credits involving a related entity (Vibe Tradex). Despite the petitioner's denial of involvement, common vendors were identified between both entities. The court directed that the petition be treated as an objection under Rule 159(5) of CGST Rules. The petitioner was instructed to appear before the concerned officer, who must provide a hearing and issue a speaking order within three days. The writ petition was disposed of with these directions, allowing the petitioner to challenge any adverse order. Case-Laws GST Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422531