https://www.taxtmi.com/caselaws?id=757187 The dispute concerned a request to raise attachment over two bank accounts and whether the petitioner's representation dated 20-09-2023 had to be considered under the Finance Act, 1994. The HC directed the respondent to consider and decide the representation on merits, after giving the petitioner a reasonable opportunity of hearing and taking the statutory provisions into account. The matter was therefore sent back for fresh consideration rather than decided finally on the underlying attachment issue. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 09 May 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757187 The dispute concerned a request to raise attachment over two bank accounts and whether the petitioner's representation dated 20-09-2023 had to be considered under the Finance Act, 1994. The HC directed the respondent to consider and decide the representation on merits, after giving the petitioner a reasonable opportunity of hearing and taking the statutory provisions into account. The matter was therefore sent back for fresh consideration rather than decided finally on the underlying attachment issue. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757187