https://www.taxtmi.com/caselaws?id=447370 Territorial jurisdiction to entertain the writ was upheld because part of the cause of action arose within the HC's territory: the impugned provisional attachment operated on a bank account located within the State and the taxpayer was registered there, notwithstanding that the attaching authority was situated elsewhere; the writ was held maintainable. On the legality of provisional attachment under s 83 CGST Act, the HC held that, on a conjoint reading of ss 1(2), 6(1), 83, 122(1) and 122(1A), relevant notifications/circulars, and the investigative material indicating contraventions, the statutory preconditions were satisfied and the attachment was within jurisdiction; the challenge failed and the writ petition was dismissed. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447370 Territorial jurisdiction to entertain the writ was upheld because part of the cause of action arose within the HC's territory: the impugned provisional attachment operated on a bank account located within the State and the taxpayer was registered there, notwithstanding that the attaching authority was situated elsewhere; the writ was held maintainable. On the legality of provisional attachment under s 83 CGST Act, the HC held that, on a conjoint reading of ss 1(2), 6(1), 83, 122(1) and 122(1A), relevant notifications/circulars, and the investigative material indicating contraventions, the statutory preconditions were satisfied and the attachment was within jurisdiction; the challenge failed and the writ petition was dismissed. Case-Laws GST Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447370