{"id":71614,"date":"2025-05-20T08:53:38","date_gmt":"2025-05-20T03:23:38","guid":{"rendered":""},"modified":"2025-05-20T08:53:38","modified_gmt":"2025-05-20T03:23:38","slug":"provisional-bank-account-attachment-under-section-83-quashed-due-to-lack-of-substantive-revenue-risk-evidence","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71614","title":{"rendered":"Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence"},"content":{"rendered":"<p>Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence<br \/>Case-Laws<br \/>GST<br \/>HC quashed the provisional attachment of petitioner&#39;s bank account under Section 83 of CGST Act, 2017. The court found the respondents&#39; action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner&#39;s non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of<\/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=88555\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk EvidenceCase-LawsGSTHC quashed the provisional attachment of petitioner&#8217;s bank account under Section 83 of CGST Act, 2017. The court found the respondents<\/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-71614","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71614","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=71614"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71614\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}