https://www.taxtmi.com/caselaws?id=302499 The court upheld the appeal challenging the attachment of the first respondent's bank accounts under Section 83 of the CGST Act. The learned single Judge's decision setting aside the attachment order was modified to issue a show cause notice and complete the assessment process within a specified timeframe. The court found deficiencies in the second appellant's opinion and emphasized the need for a structured assessment process. The modification aimed to facilitate a fair opportunity for both parties to present their case and ensure compliance with statutory timelines under the CGST Act, 2017. en-us Tue, 21 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302499 The court upheld the appeal challenging the attachment of the first respondent's bank accounts under Section 83 of the CGST Act. The learned single Judge's decision setting aside the attachment order was modified to issue a show cause notice and complete the assessment process within a specified timeframe. The court found deficiencies in the second appellant's opinion and emphasized the need for a structured assessment process. The modification aimed to facilitate a fair opportunity for both parties to present their case and ensure compliance with statutory timelines under the CGST Act, 2017. Case-Laws GST Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302499