Real Trade v .UOI 2022 (56) G.S.T.L 161 ( Bom)( HC) Real Trade v .UOI 2022 (56) G.S.T.L 161 ( Bom)( HC)
Central Goods and Service tax Act , 2017 .
S. 83 : Provisional attachment to protect revenue in certain cases – Provisional attachment of bank account under sections, 62, 63 , 64 , 67 ,73 or 74 are not maintainable in absence of any proceedings . [S. 62, 63, 64, 67 , 73, 74 , Art , 226 ]
Allowing the petition the Court held that provisional attachment of bank account under sections 62, 63 , 64 , 67 ,73 or 74 are not maintainable in absence of any proceedings . Order of provisional attachment was set aside and directed the authorities to defreezd the bank account of the petitioner immediately . ( WP No. 4733 of 2021 dt 7-9 -2021 )