https://www.taxtmi.com/highlights?id=72866 Provisional attachment of bank account of petitioner - Since the proceedings were initiated under Section 67 of CGST Act, this procedure falls under Chapter XIV. Hence, even after amendment of Section 83 (1) of the CGST Act w.e.f 01.01.2022, the power of attachment can be exercised on initiation of any proceedings under Chapter XV, which has been done in the present case. - there is no infirmity in attachment of the bank account of the petitioner - HC en-us Thu, 02 Nov 2023 09:52:21 +0530 Thu, 02 Nov 2023 09:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72866 Provisional attachment of bank account of petitioner - Since the proceedings were initiated under Section 67 of CGST Act, this procedure falls under Chapter XIV. Hence, even after amendment of Section 83 (1) of the CGST Act w.e.f 01.01.2022, the power of attachment can be exercised on initiation of any proceedings under Chapter XV, which has been done in the present case. - there is no infirmity in attachment of the bank account of the petitioner - HC Highlights GST Thu, 02 Nov 2023 09:52:21 +0530 https://www.taxtmi.com/highlights?id=72866