2021 (11) TMI 335

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..... .2022 for consideration. - WP(C) No. 677/2021, CM No. 3001/2001 - - - Dated:- 1-11-2021 - Hon ble Mr. Justice Dhiraj Singh Thakur, Judge And Hon ble Mr. Justice Puneet Gupta, Judge For the Petitioner(s) : Mr. Amar Pratap Singh, Advocate For the Respondent(s) : Mr. Hitesh Sharma, Advocate ORDER Two issues have been highlighted by the learned counsel of the petitioner in reg .....

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..... cheme envisaged under Section 83 of the Central Goods and Services Tax Act. The second ground urged was that even otherwise, a provisional attachment of a cash credit limit account was otherwise impermissible as has been held by the Punjab and Haryana High Court in Bindal Smelting Pvt. Ltd. versus Addl. Dir. Gen., Directorate Gen. of GST Intelligence reported in 2020 (34) G.S.T.L. 592 (P H .....

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