Petitioner's contradictory statements on address & business led court to conclude fraud, dismissing plea against bank account attachment.
Case-Laws
GST
Petitioner challenged the provisional attachment of his bank account u/s 83 of the CGST Act by invoking the jurisdiction of the High Court under Article 226 of the Constitution. However, the Court found contradictions in the petitioner's statements regarding his permanent address and business location. Combined with the respondents' asse
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