https://www.taxtmi.com/caselaws?id=757684 The Bombay HC dismissed a petition challenging provisional attachment of the petitioner's bank account under Section 83 of the CGST Act. The petitioner sought discretionary relief under Article 226 against the attachment notice. The court found contradictions in the petitioner's statements regarding his address - claiming permanent residence in Rajasthan while stating business operations in Mumbai. Combined with revenue authorities' assertions about the petitioner being non-genuine, the court concluded the petitioner was committing fraud on both the revenue and the court, warranting dismissal without exercising discretionary jurisdiction. en-us Mon, 26 Aug 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757684 The Bombay HC dismissed a petition challenging provisional attachment of the petitioner's bank account under Section 83 of the CGST Act. The petitioner sought discretionary relief under Article 226 against the attachment notice. The court found contradictions in the petitioner's statements regarding his address - claiming permanent residence in Rajasthan while stating business operations in Mumbai. Combined with revenue authorities' assertions about the petitioner being non-genuine, the court concluded the petitioner was committing fraud on both the revenue and the court, warranting dismissal without exercising discretionary jurisdiction. Case-Laws GST Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757684