https://www.taxtmi.com/caselaws?id=438715 Provisional attachment of a taxpayer's bank account was found unwarranted where only summons had been issued and no adjudication proceedings were pending. The taxpayer had also given an undertaking to pay the disputed tax in 15 monthly instalments without prejudice to its rights and contentions. In that factual setting, continued restraint on the account was held unnecessary, and the attachment was lifted with directions to release the bank account. en-us Thu, 27 Apr 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438715 Provisional attachment of a taxpayer's bank account was found unwarranted where only summons had been issued and no adjudication proceedings were pending. The taxpayer had also given an undertaking to pay the disputed tax in 15 monthly instalments without prejudice to its rights and contentions. In that factual setting, continued restraint on the account was held unnecessary, and the attachment was lifted with directions to release the bank account. Case-Laws GST Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438715