https://www.taxtmi.com/caselaws?id=768007 Provisional attachment of a bank account under the CGST Act ends once a final order is passed under Section 74. Any challenge to that final order must be examined independently on its own merits and in accordance with law, without being affected by observations in the impugned High Court order. The note relies on the principle stated in M/s Radha Krishan Industries that provisional attachment does not continue after the final Section 74 determination. en-us Mon, 03 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768007 Provisional attachment of a bank account under the CGST Act ends once a final order is passed under Section 74. Any challenge to that final order must be examined independently on its own merits and in accordance with law, without being affected by observations in the impugned High Court order. The note relies on the principle stated in M/s Radha Krishan Industries that provisional attachment does not continue after the final Section 74 determination. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768007