{"id":70884,"date":"2025-02-04T08:46:52","date_gmt":"2025-02-04T03:16:52","guid":{"rendered":""},"modified":"2025-02-04T08:46:52","modified_gmt":"2025-02-04T03:16:52","slug":"provisional-bank-account-attachment-under-gst-section-83-quashed-due-to-insufficient-evidence-and-reasoning","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70884","title":{"rendered":"Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And Reasoning"},"content":{"rendered":"<p>Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And Reasoning<br \/>Case-Laws<br \/>GST<br \/>HC invalidated provisional attachment of petitioner&#39;s bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nature of provisional attachment powers, requiring strict fulfillment of statutory conditions and proper formation of Commissioner&#39;s opinion to protect revenue interests. The Joint Commissioner&#39;s order failed to demonstrate adequate mat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85478\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And ReasoningCase-LawsGSTHC invalidated provisional attachment of petitioner&#8217;s bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nat<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70884","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70884"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70884\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}