https://www.taxtmi.com/caselaws?id=445201 Punjab and Haryana HC dismissed petition challenging provisional attachment of bank account under CGST Act. Court held that once proceedings were initiated under Section 67 (Chapter XIV), provisional attachment under Section 83 was valid for one year period. Despite 2022 amendment to Section 83(1), attachment power could be exercised as proceedings fell under Chapter XV. Court ruled attachment necessary to safeguard government revenue interests pending adjudication of show cause notice and realization of confirmed dues. Petition found devoid of merit. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445201 Punjab and Haryana HC dismissed petition challenging provisional attachment of bank account under CGST Act. Court held that once proceedings were initiated under Section 67 (Chapter XIV), provisional attachment under Section 83 was valid for one year period. Despite 2022 amendment to Section 83(1), attachment power could be exercised as proceedings fell under Chapter XV. Court ruled attachment necessary to safeguard government revenue interests pending adjudication of show cause notice and realization of confirmed dues. Petition found devoid of merit. Case-Laws GST Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445201