https://www.taxtmi.com/caselaws?id=766723 Provisional attachment of a bank account under Section 83 of the Uttar Pradesh GST Act was treated as justified where the taxpayer was given an opportunity to file objections, those objections were considered, and a reasoned order was passed. The document notes that compliance with this hearing safeguard distinguished the matter from cases of unlawful attachment, and that later adjudication of the tax demand supported continuation of the attachment for the statutory period. It also states that, once the demand had been adjudicated under Section 74, the existence of an efficacious statutory appeal barred writ interference. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766723 Provisional attachment of a bank account under Section 83 of the Uttar Pradesh GST Act was treated as justified where the taxpayer was given an opportunity to file objections, those objections were considered, and a reasoned order was passed. The document notes that compliance with this hearing safeguard distinguished the matter from cases of unlawful attachment, and that later adjudication of the tax demand supported continuation of the attachment for the statutory period. It also states that, once the demand had been adjudicated under Section 74, the existence of an efficacious statutory appeal barred writ interference. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766723