https://www.taxtmi.com/highlights?id=70706 Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account - Non-communication of order to the petitioner - In any view of the matter, mere notings in the file of the concerned Officer cannot constitute an order without a formal order as the law may mandate being passed and most importantly such order being communicated to the affected person, whose bank account is attached. - Attachment orders quashed - HC en-us Mon, 03 Jul 2023 20:48:34 +0530 Mon, 03 Jul 2023 20:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70706 Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account - Non-communication of order to the petitioner - In any view of the matter, mere notings in the file of the concerned Officer cannot constitute an order without a formal order as the law may mandate being passed and most importantly such order being communicated to the affected person, whose bank account is attached. - Attachment orders quashed - HC Highlights GST Mon, 03 Jul 2023 20:48:34 +0530 https://www.taxtmi.com/highlights?id=70706