https://www.taxtmi.com/caselaws?id=771070 Delhi HC quashed provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. Court held that respondents failed to demonstrate reasonable apprehension of default or produce cogent material basis for attachment. Mere non-cooperation in show cause proceedings and failure to respond to notices insufficient to justify provisional attachment. Following SC precedent in Radha Krishnan, court found attachment arbitrary and violative of statutory requirements. Impugned order dated 26 December 2024 set aside, directing immediate de-freezing of account. Petition allowed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 17:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771070 Delhi HC quashed provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. Court held that respondents failed to demonstrate reasonable apprehension of default or produce cogent material basis for attachment. Mere non-cooperation in show cause proceedings and failure to respond to notices insufficient to justify provisional attachment. Following SC precedent in Radha Krishnan, court found attachment arbitrary and violative of statutory requirements. Impugned order dated 26 December 2024 set aside, directing immediate de-freezing of account. Petition allowed. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771070