https://www.taxtmi.com/caselaws?id=450062 A writ court will not act as an evidence-appreciating forum where a challenge to provisional attachment of a bank account turns on disputed questions of fact about whether the attachment order was served or uploaded on the departmental portal. Faced with competing material on service and portal upload, the Calcutta HC declined to reappraise the factual record in writ jurisdiction and dismissed the petition. The decision underscores that such factual controversies must be resolved in an appropriate forum, not through writ proceedings. en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450062 A writ court will not act as an evidence-appreciating forum where a challenge to provisional attachment of a bank account turns on disputed questions of fact about whether the attachment order was served or uploaded on the departmental portal. Faced with competing material on service and portal upload, the Calcutta HC declined to reappraise the factual record in writ jurisdiction and dismissed the petition. The decision underscores that such factual controversies must be resolved in an appropriate forum, not through writ proceedings. Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450062