https://www.taxtmi.com/caselaws?id=444351 HC examined the provisional attachment of a bank account under CGST Act, finding insufficient justification for the drastic measure. Despite partial tax payment and a tax shortfall of Rs. 1,21,70,500, the court set aside the attachment order, emphasizing that such actions require overwhelming reasons. The writ petition was allowed, highlighting judicial scrutiny of administrative tax enforcement actions. en-us Mon, 03 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444351 HC examined the provisional attachment of a bank account under CGST Act, finding insufficient justification for the drastic measure. Despite partial tax payment and a tax shortfall of Rs. 1,21,70,500, the court set aside the attachment order, emphasizing that such actions require overwhelming reasons. The writ petition was allowed, highlighting judicial scrutiny of administrative tax enforcement actions. Case-Laws GST Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444351