{"id":74258,"date":"2025-10-29T08:29:20","date_gmt":"2025-10-29T02:59:20","guid":{"rendered":""},"modified":"2025-10-29T08:29:20","modified_gmt":"2025-10-29T02:59:20","slug":"provisional-bank-account-attachment-under-section-83-cgst-upheld-officer-39-s-authority-validated-fresh-objections-allowed-with-reasons-in-two-weeks","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74258","title":{"rendered":"Provisional bank account attachment under Section 83 CGST upheld; officer&#39;s authority validated, fresh objections allowed with reasons in two weeks"},"content":{"rendered":"<p>Provisional bank account attachment under Section 83 CGST upheld; officer&#39;s authority validated, fresh objections allowed with reasons in two weeks<br \/>Case-Laws<br \/>GST<br \/>HC held that the impugned provisional attachment of the Petitioner&#39;s bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14\/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 8<\/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=93665\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional bank account attachment under Section 83 CGST upheld; officer&#8217;s authority validated, fresh objections allowed with reasons in two weeksCase-LawsGSTHC held that the impugned provisional attachment of the Petitioner&#8217;s bank accounts was valid ins<\/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-74258","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74258","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=74258"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74258\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}