Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence

Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk EvidenceCase-LawsGSTHC quashed the provisional attachment of petitioner’s bank account under Section 83 of CGST Act, 2017. The court found the respondents

Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence
Case-Laws
GST
HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of

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