https://www.taxtmi.com/caselaws?id=424416 HC held that provisional attachment order dated 20th January 2021 passed during Section 67 proceedings under CGST Act had worked out since those proceedings were concluded and department was proceeding under Section 74. Court directed respondents to inform appellant's banker within one week to lift bank account attachment. Application was allowed, invalidating the provisional attachment order due to completion of underlying proceedings. en-us Fri, 17 Dec 2021 00:00:00 +0530 Thu, 03 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424416 HC held that provisional attachment order dated 20th January 2021 passed during Section 67 proceedings under CGST Act had worked out since those proceedings were concluded and department was proceeding under Section 74. Court directed respondents to inform appellant's banker within one week to lift bank account attachment. Application was allowed, invalidating the provisional attachment order due to completion of underlying proceedings. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424416