{"id":25295,"date":"2022-03-07T15:59:34","date_gmt":"2022-03-07T10:29:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/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\/"},"modified":"2022-03-07T15:59:34","modified_gmt":"2022-03-07T10:29:34","slug":"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","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/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\/","title":{"rendered":"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)"},"content":{"rendered":"<p>Allowing the petition the Court held that provisional attachment of bank account\u00a0 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 \u00a0the authorities to \u00a0defreezd \u00a0\u00a0the bank account of the petitioner immediately . \u00a0( WP No. 4733 of 2021 dt 7-9 -2021 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Goods and Service tax  Act  , 2017 .  <\/p>\n<p>S. 83 : Provisional attachment  to protect revenue in certain cases &#8211;  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 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-25295","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6zZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25295"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25295\/revisions"}],"predecessor-version":[{"id":25296,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25295\/revisions\/25296"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}