https://www.taxtmi.com/caselaws?id=424789 HC examined provisional attachment of a bank account under Section 83 of CGST Act. The court found that after a previous attachment was quashed, authorities immediately issued a fresh order without properly establishing proceedings under Section 74, which is required for such attachment. The court determined this constituted potential abuse of power, as the respondent appeared to be circumventing a previous judgment favoring the petitioner. The HC directed respondents to file a counter affidavit within three days with evidence of pending proceedings under Sections 67 and 74. en-us Mon, 04 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424789 HC examined provisional attachment of a bank account under Section 83 of CGST Act. The court found that after a previous attachment was quashed, authorities immediately issued a fresh order without properly establishing proceedings under Section 74, which is required for such attachment. The court determined this constituted potential abuse of power, as the respondent appeared to be circumventing a previous judgment favoring the petitioner. The HC directed respondents to file a counter affidavit within three days with evidence of pending proceedings under Sections 67 and 74. Case-Laws GST Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424789