2023 (9) TMI 785

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....  For the Respondents Through: Mr. Anurag Ojha, SSC with Mr. Gautam Barnwal, Mr. Kr. Abhishek, Advs. for R1. ORDER CM APPL. 37215/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 9716/2023 3. Issue notice. 4. The learned counsel for the respondent accepts notice. 5. The petitioner has filed the present petition, inter alia,....

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....eceived any order of provisional attachment under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act') and the communication dated 07.03.2022, freezing the bank account, was sent directly to the bank. The petitioner also claims that there is no further communication issued to the Bank. 8. Admittedly, in terms of Section 83(2) of the CGST Act, an order passed under....