https://www.taxtmi.com/caselaws?id=438831 The Gujarat HC dismissed a petition challenging provisional attachment of bank accounts in a GST case involving wrongful input tax credit. The court held that the revenue authority's decision was based on material evidence and taken in the interest of revenue protection. Since show-cause notices under Section 74 were already issued and proceedings initiated, the court refused to exercise extraordinary jurisdiction under Article 226. The HC found no patent illegality or mala fides in the authority's satisfaction regarding revenue protection, emphasizing that courts should not usurp administrative discretion when proper procedures are followed. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438831 The Gujarat HC dismissed a petition challenging provisional attachment of bank accounts in a GST case involving wrongful input tax credit. The court held that the revenue authority's decision was based on material evidence and taken in the interest of revenue protection. Since show-cause notices under Section 74 were already issued and proceedings initiated, the court refused to exercise extraordinary jurisdiction under Article 226. The HC found no patent illegality or mala fides in the authority's satisfaction regarding revenue protection, emphasizing that courts should not usurp administrative discretion when proper procedures are followed. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438831