https://www.taxtmi.com/caselaws?id=441605 HC upheld provisional attachment of multiple bank accounts under Section 83 CGST, finding a prima facie basis from a preliminary probe indicating 14 supplier entities were fictitious and ITC claims questionable. The petitioner failed to establish entitlement to interim relief; an earlier overdraft account attachment was lifted and no irreparable harm was shown. The petitioner offered but did not reverse the contested ITC. The court ordered that provisional attachment will be lifted if the petitioner deposits Rs. 2 crore with respondents, and directed issuance of a show-cause notice and listed the petition for final hearing on 29 Sept 2023. en-us Wed, 09 Aug 2023 00:00:00 +0530 Mon, 01 Sep 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441605 HC upheld provisional attachment of multiple bank accounts under Section 83 CGST, finding a prima facie basis from a preliminary probe indicating 14 supplier entities were fictitious and ITC claims questionable. The petitioner failed to establish entitlement to interim relief; an earlier overdraft account attachment was lifted and no irreparable harm was shown. The petitioner offered but did not reverse the contested ITC. The court ordered that provisional attachment will be lifted if the petitioner deposits Rs. 2 crore with respondents, and directed issuance of a show-cause notice and listed the petition for final hearing on 29 Sept 2023. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441605