https://www.taxtmi.com/caselaws?id=451115 Bombay HC rejected petition seeking revocation of provisional attachment of petitioner's bank account under Section 83 CGST Act, 2017. Court held Commissioner had substantial material to form opinion that Revenue's interest required protection. Petitioner failed to establish prima facie case against provisional attachment or provide tangible material to confront department's action. Subsequently issued show cause notice dated 29th February 2024 under Sections 74(1) and 122 CGST Act demanding Rs. 3.63 crores tax with abundant supporting material gathered during investigation. Petition dismissed for lack of merit. en-us Wed, 06 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451115 Bombay HC rejected petition seeking revocation of provisional attachment of petitioner's bank account under Section 83 CGST Act, 2017. Court held Commissioner had substantial material to form opinion that Revenue's interest required protection. Petitioner failed to establish prima facie case against provisional attachment or provide tangible material to confront department's action. Subsequently issued show cause notice dated 29th February 2024 under Sections 74(1) and 122 CGST Act demanding Rs. 3.63 crores tax with abundant supporting material gathered during investigation. Petition dismissed for lack of merit. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451115