https://www.taxtmi.com/caselaws?id=773140 Section 83 of the Maharashtra GST Act permits provisional attachment only of property belonging to the taxable person, including a bank account, where necessary to protect revenue after initiation of the specified proceedings. A cash credit account was treated as a loan liability owed by the bank, not as property of the account holder, so it falls outside the attachment power. The Bombay High Court therefore found the provisional attachment without jurisdiction and allowed the challenge. en-us Tue, 10 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773140 Section 83 of the Maharashtra GST Act permits provisional attachment only of property belonging to the taxable person, including a bank account, where necessary to protect revenue after initiation of the specified proceedings. A cash credit account was treated as a loan liability owed by the bank, not as property of the account holder, so it falls outside the attachment power. The Bombay High Court therefore found the provisional attachment without jurisdiction and allowed the challenge. Case-Laws GST Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773140