Court Upholds Bank Account Attachment Due to Potential Tax Default Concerns u/s 83 GGST.

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....Provisional attachment of Bank Accounts of petitioner - Prima facie, there is reasonable apprehension that the petitioners may default in the ultimate collection of the demand that is likely to be raised on completion of the assessment. It appears that prima facie there is sufficient material on record to justify the satisfaction in view of denial of the petitioner no. 2 with regard to the transactions carried out by the petitioner no.1 which is a proprietary concern of petitioner no.2. - no interference is required to be made in exercise of powers u/s 83 of the GGST - HC....