https://www.taxtmi.com/caselaws?id=757809 Delhi HC upheld provisional attachment of petitioner's bank accounts under Section 83(1) of CGST Act concerning GST liability on liquor sales. Court held that pre-condition for provisional attachment was satisfied as proceedings under Section 67 had commenced prior to the attachment order dated 10.05.2024. Court rejected petitioner's contention that attachment order's validity was limited to Section 67 proceedings, noting continuing proceedings and subsequent show cause notice under Section 74. Court dismissed argument that attachment was improper due to legal controversy involved, emphasizing that provisional attachment aims to protect government revenue regardless of whether dispute involves questions of law or fact. Petition dismissed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757809 Delhi HC upheld provisional attachment of petitioner's bank accounts under Section 83(1) of CGST Act concerning GST liability on liquor sales. Court held that pre-condition for provisional attachment was satisfied as proceedings under Section 67 had commenced prior to the attachment order dated 10.05.2024. Court rejected petitioner's contention that attachment order's validity was limited to Section 67 proceedings, noting continuing proceedings and subsequent show cause notice under Section 74. Court dismissed argument that attachment was improper due to legal controversy involved, emphasizing that provisional attachment aims to protect government revenue regardless of whether dispute involves questions of law or fact. Petition dismissed. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757809