2025 (7) TMI 1198

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....For the Respondent: Ms Maya Majumdar, with Mr Harshad Shinganpurkar & Adv, Sontrik Kar,. ORAL ORDER (PER M. S. SONAK, J) 1. Heard learned Counsel for the parties. 2. Rule. Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. 3. The challenge in this Petition is to the order of provisional attachment of the Petitioner's Ba....

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....and quashed the provisional attachment order by relying on the provisions of Section 83(2) of the CGST Act 2017. 7. Since, in this Petition, we are only concern with the order of provisional attachment dated 22 March 2024 and not with any other order that may or may not have been made, we see no necessity for granting any adjournment. The provisions of Section 83(2) of the CGST Act are quite cl....