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1. Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank...

2. Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

3. Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

4. Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

5. Provisional attachment of Bank accounts of petitioner - despite of due service to the bank the bank has chosen not to remain present - being a drastic power, the...

6. Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

7. Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a...

8. Provisional attachment order u/s 83 of the CGST Act ceases to be operative after one year. Petitioner's bank account cannot be restricted by respondent banks based on...

9. Provisional attachment of bank accounts - Section 83 of the CGST Act - If the writ-applicant is ready and willing to furnish the bank guarantee to the extent of ₹...

10. Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

11. Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in...

12. Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

13. Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

14. Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account...

15. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...