https://www.taxtmi.com/caselaws?id=439371 HC ruled that a cash credit account cannot be provisionally attached under CGST Act. The court found such attachment impermissible, emphasizing that cash credit facilities are not debts and cannot be attached. The appeal was allowed, directing respondents to lift the provisional attachment within 10 days, while preserving the department's rights to pursue other legal proceedings against the appellant. en-us Fri, 16 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439371 HC ruled that a cash credit account cannot be provisionally attached under CGST Act. The court found such attachment impermissible, emphasizing that cash credit facilities are not debts and cannot be attached. The appeal was allowed, directing respondents to lift the provisional attachment within 10 days, while preserving the department's rights to pursue other legal proceedings against the appellant. Case-Laws GST Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439371