{"id":72187,"date":"2025-08-01T08:28:12","date_gmt":"2025-08-01T02:58:12","guid":{"rendered":""},"modified":"2025-08-01T08:28:12","modified_gmt":"2025-08-01T02:58:12","slug":"provisional-bank-account-attachment-lifted-after-appeal-and-pre-deposit-under-section-107-7-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72187","title":{"rendered":"Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017"},"content":{"rendered":"<p>Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017<br \/>Case-Laws<br \/>GST<br \/>The HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the requisite pre-deposit under Section 107(7) of the CGST Act, 2017. The Court affirmed that the filing of the appeal with the pre-deposit automatically operates as a stay on the impugned order, thereby rendering the attachment ineffecti<\/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=91152\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017Case-LawsGSTThe HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the r<\/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-72187","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72187","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=72187"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72187\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}