Summary order quashed, bank accounts unattached due to lack of order. Lift attachment directed.
Case-Laws
GST
Summary order quashed due to absence of underlying order – Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act – consequent recovery action including attachment of bank accounts quashed – respondents directed to lift attachment of petitioner's bank accounts forthwith – petition disposed of.
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