2022 (7) TMI 344

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....sel for the petitioner and Sri Sudarshan Singh, learned counsel for the respondent no.2. 2. Earlier Bank account of the petitioner was attached under Section 83 of CGST Act, 2017 by order dated 22.10.2021 passed by the respondent no.2, against which petitioner filed Writ Tax No. 448 of 2022 (Varun Gupta Versus Union of India and another) and the writ petition was allowed by order dated 11.05.20....

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....ndustrial Area, Loni, Ghaziabad bearing registration number as 09ANFPG 1119E1ZH and PAN ANFPG1119E is a registered taxable person under the Act. Proceedings have been launched against the aforesaid person under section 67 and Section 74 of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my not....

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....tachment to protect revenue in certain cases. (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable ....