https://www.taxtmi.com/caselaws?id=423518 The HC set aside Revenue's bank account attachment orders under Section 83 of the Central Goods and Service Tax Act, 2017, finding they lacked tangible material evidence to sustain the attachment. Despite Revenue's counsel arguing sufficient materials existed, the court determined the orders would not withstand legal scrutiny. The HC clarified that setting aside these orders does not preclude Revenue from reinvoking Section 83 if tangible materials become available. The petition was disposed of with Revenue retaining the right to proceed afresh with proper evidence. en-us Wed, 20 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423518 The HC set aside Revenue's bank account attachment orders under Section 83 of the Central Goods and Service Tax Act, 2017, finding they lacked tangible material evidence to sustain the attachment. Despite Revenue's counsel arguing sufficient materials existed, the court determined the orders would not withstand legal scrutiny. The HC clarified that setting aside these orders does not preclude Revenue from reinvoking Section 83 if tangible materials become available. The petition was disposed of with Revenue retaining the right to proceed afresh with proper evidence. Case-Laws GST Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423518