Court Denies Request to Lift Bank Account Attachment u/s 83 CGST Act, Rule 159(1) CGST Rules.

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....Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a Commissioner to protect the interests of the revenue by way of provisional attachment, but such provisional attachment cannot be ordered without fulfillment of the condition(s) precedent - HC....