Provisional attachment of petitioners' bank accounts under GST Section 83 ruled unauthorized due to lack of ongoing proceedings.

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable. .....

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