Principal Commissioner of CGST, Surat, faces contempt for attaching cash credit account against court orders u/s 83 GST Act.

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....Provisional attachment of a cash credit account - Prima facie, we are of the view that the Principal Commissioner, CGST, Surat is in contempt. He owes an explaination as to on what basis he has distinguished all the orders passed by this Court over a period of time taking the view that a cash credit account could not be provisionally attached in exercise of powers under Section 83 of the Act, 2017. - HC....