https://www.taxtmi.com/caselaws?id=436678 Gujarat HC disposed petition challenging provisional attachment of properties and bank accounts for wrongful Input Tax Credit availment. The court declined to examine the competent authority's power to issue second provisional attachment order after one year's expiry, noting that show cause notice under section 74 had commenced adjudication proceedings. The court directed authorities to complete time-bound adjudication proceedings, stating that once concluded, parties' rights would crystallize and determine the provisional attachment order's fate. Petitioner's GSTIN registration cancellation and input tax credit blocking were not specifically addressed on merits. en-us Mon, 10 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436678 Gujarat HC disposed petition challenging provisional attachment of properties and bank accounts for wrongful Input Tax Credit availment. The court declined to examine the competent authority's power to issue second provisional attachment order after one year's expiry, noting that show cause notice under section 74 had commenced adjudication proceedings. The court directed authorities to complete time-bound adjudication proceedings, stating that once concluded, parties' rights would crystallize and determine the provisional attachment order's fate. Petitioner's GSTIN registration cancellation and input tax credit blocking were not specifically addressed on merits. Case-Laws GST Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436678