https://www.taxtmi.com/caselaws?id=433807 Gujarat HC quashed provisional attachment of petitioner's bank account, finding the revenue department failed to follow proper procedures under section 83 and CBEC Circular guidelines before attachment. The court noted absence of required FORM DRC-01A issuance and lack of circumspection in using extraordinary remedy. However, considering inquiry against supplier and petitioner's purchases worth Rs.37,21,420, court directed partial release allowing bank to withhold specific tax amounts of Rs.3,95,568 (2018-19) and Rs.1,72,104 (2019-20) pending liability crystallization, with petitioner required to furnish bond for remaining penalty and interest amounts. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433807 Gujarat HC quashed provisional attachment of petitioner's bank account, finding the revenue department failed to follow proper procedures under section 83 and CBEC Circular guidelines before attachment. The court noted absence of required FORM DRC-01A issuance and lack of circumspection in using extraordinary remedy. However, considering inquiry against supplier and petitioner's purchases worth Rs.37,21,420, court directed partial release allowing bank to withhold specific tax amounts of Rs.3,95,568 (2018-19) and Rs.1,72,104 (2019-20) pending liability crystallization, with petitioner required to furnish bond for remaining penalty and interest amounts. Case-Laws GST Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433807