https://www.taxtmi.com/caselaws?id=436022 Provisional attachment of petitioners' savings bank accounts under s.83 CGST Act was challenged on jurisdiction, the petitioners asserting they were neither "taxable persons" nor persons covered by s.122(1A) despite allegations of fake firms facilitating bogus ITC. The HC held that s.83 permits provisional attachment only of assets/bank accounts of taxable persons or persons specified in s.122(1A), and does not authorise attachment of third-party accounts on an assumption that the funds belong to a taxable person; given the draconian nature of attachment, statutory conditions must be strictly met. The impugned order, insofar as it attached petitioners' bank accounts, was set aside and the petition was allowed. en-us Wed, 29 Mar 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436022 Provisional attachment of petitioners' savings bank accounts under s.83 CGST Act was challenged on jurisdiction, the petitioners asserting they were neither "taxable persons" nor persons covered by s.122(1A) despite allegations of fake firms facilitating bogus ITC. The HC held that s.83 permits provisional attachment only of assets/bank accounts of taxable persons or persons specified in s.122(1A), and does not authorise attachment of third-party accounts on an assumption that the funds belong to a taxable person; given the draconian nature of attachment, statutory conditions must be strictly met. The impugned order, insofar as it attached petitioners' bank accounts, was set aside and the petition was allowed. Case-Laws GST Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436022