https://www.taxtmi.com/caselaws?id=461318 Delhi HC upheld provisional attachment of petitioner's bank account under Section 83 CGST Act for wrongful ITC availment worth Rs.87,54,083. Court rejected challenge based on natural justice violation, finding summons under Section 70 were issued before the attachment order, satisfying procedural requirements. Department established prima facie case showing petitioner availed ITC from non-existent suppliers. Court found sufficient tangible material supported Commissioner's opinion that attachment was necessary to protect government revenue. Challenge to show cause notice also dismissed. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461318 Delhi HC upheld provisional attachment of petitioner's bank account under Section 83 CGST Act for wrongful ITC availment worth Rs.87,54,083. Court rejected challenge based on natural justice violation, finding summons under Section 70 were issued before the attachment order, satisfying procedural requirements. Department established prima facie case showing petitioner availed ITC from non-existent suppliers. Court found sufficient tangible material supported Commissioner's opinion that attachment was necessary to protect government revenue. Challenge to show cause notice also dismissed. Case-Laws GST Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461318