https://www.taxtmi.com/caselaws?id=757556 Amendment to Section 16 of the GST law was treated as having potential bearing on an earlier Section 73 determination, so the order was remitted for fresh reconsideration on the amended legal footing after hearing the taxpayer. Pending that reconsideration, continued bank account attachment under Form GST DRC-13 was found unwarranted because part of the liability had already been realised from the electronic credit ledger and the earlier decision was no longer final. The attachment notice was therefore quashed and the earlier order kept in abeyance until fresh adjudication. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757556 Amendment to Section 16 of the GST law was treated as having potential bearing on an earlier Section 73 determination, so the order was remitted for fresh reconsideration on the amended legal footing after hearing the taxpayer. Pending that reconsideration, continued bank account attachment under Form GST DRC-13 was found unwarranted because part of the liability had already been realised from the electronic credit ledger and the earlier decision was no longer final. The attachment notice was therefore quashed and the earlier order kept in abeyance until fresh adjudication. Case-Laws GST Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757556