https://www.taxtmi.com/caselaws?id=423761 The HC quashed a provisional attachment order under Section 83 of CGST Act that had been placed on petitioners' bank account. Despite respondents' claim that the attachment was justified due to fraudulent refund claims, the court ruled that continuation of provisional attachment beyond the statutory one-year period was legally unsustainable. The court ordered immediate de-attachment of the petitioners' bank account and disposed of the writ petition without costs. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423761 The HC quashed a provisional attachment order under Section 83 of CGST Act that had been placed on petitioners' bank account. Despite respondents' claim that the attachment was justified due to fraudulent refund claims, the court ruled that continuation of provisional attachment beyond the statutory one-year period was legally unsustainable. The court ordered immediate de-attachment of the petitioners' bank account and disposed of the writ petition without costs. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423761