https://www.taxtmi.com/caselaws?id=797244 Provisional attachment of a bank account under the CGST Act may continue during an ongoing investigation where the account was used for payout transactions connected with alleged online gaming and betting activities. Inadequate verification of the counterparty, including reliance on an undertaking without checking its business, invoices, or relevant particulars, supported the revenue-protection rationale. Because investigation of beneficiary accounts and underlying transactions remained incomplete, de-freezing the attached account was not warranted. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797244 Provisional attachment of a bank account under the CGST Act may continue during an ongoing investigation where the account was used for payout transactions connected with alleged online gaming and betting activities. Inadequate verification of the counterparty, including reliance on an undertaking without checking its business, invoices, or relevant particulars, supported the revenue-protection rationale. Because investigation of beneficiary accounts and underlying transactions remained incomplete, de-freezing the attached account was not warranted. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797244