https://www.taxtmi.com/caselaws?id=753680 HC found attachment proceedings under Section 83 of Central GST Act, 2017 invalid due to lack of notice under Section 74. Court revoked account attachment, emphasizing attachment should be last resort. Ruling allows Electronic Credit Ledger release while preserving respondents' right to future legal proceedings against petitioner. en-us Wed, 29 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753680 HC found attachment proceedings under Section 83 of Central GST Act, 2017 invalid due to lack of notice under Section 74. Court revoked account attachment, emphasizing attachment should be last resort. Ruling allows Electronic Credit Ledger release while preserving respondents' right to future legal proceedings against petitioner. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753680