https://www.taxtmi.com/caselaws?id=778966 HC quashed two provisional bank-account attachment notices under Section 83 of the CGST Act for lack of reasoned opinion and ordered their release within 48 hours. The court found the attachments arbitrary, noting no proceedings under Section 74 had been initiated and that attachment requires cogent, tangible reasons. Regarding the blocked electronic credit ledger, authorities were directed to consider the petitioner's reply, grant personal hearing, and pass a reasoned order within two weeks. Writ petition disposed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778966 HC quashed two provisional bank-account attachment notices under Section 83 of the CGST Act for lack of reasoned opinion and ordered their release within 48 hours. The court found the attachments arbitrary, noting no proceedings under Section 74 had been initiated and that attachment requires cogent, tangible reasons. Regarding the blocked electronic credit ledger, authorities were directed to consider the petitioner's reply, grant personal hearing, and pass a reasoned order within two weeks. Writ petition disposed. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778966