Court Upholds Bank Account Attachment for Unpaid GST, Emphasizes Revenue Protection Over Section 67 Duration Limits.
Case-Laws
GST
The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the pre-condition of initiation of proceedings under Chapter XII, XIV or XV was satisfied as proceedings u/s 67 had commenced prior to the attachment order. The contention that the attachment order
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