High Court Nullifies Provisional Attachment of Property; Orders Immediate Defreezing of Bank Account Per CGST Act.

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....Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of CGST Act - The order of provisional attachment under challenge is clearly in the teeth of the decision in Radha Krishan Industries - The order of provisional attachment stands set aside with further direction to the Assistant Commissioner to defreeze the bank account of the petitioner immediately. - HC....