Provisional Bank Account Attachment Under Section 83 Invalidated Due to Lack of Substantive Evidence and Procedural Compliance

Provisional Bank Account Attachment Under Section 83 Invalidated Due to Lack of Substantive Evidence and Procedural ComplianceCase-LawsGSTHC found the provisional attachment of petitioner’s bank account under Section 83 of Maharashtra GST Act, 2017 unsust

Provisional Bank Account Attachment Under Section 83 Invalidated Due to Lack of Substantive Evidence and Procedural Compliance
Case-Laws
GST
HC found the provisional attachment of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017 unsustainable. The attachment was based on proceedings under Section 67 which had already concluded without raising any tax demand or issuing show-cause notice. The Commissioner failed to provide material substantiating the opinion necessi

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