Bombay High Court Allows Writ Petitions Challenging Provisional Attachment of Bank Accounts Under Section 83 of CGST Act, 2017 — Orders of Attachment Quashed for Non-Compliance with Mandatory Conditions. The court held that provisional attachment requires pendency of proceedings under specified sections and formation of opinion by Commissioner with recorded reasons, and that the order disposing objections under Rule 159(5) is not appealable....
The Bombay High Court dealt with three writ petitions challenging the provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitione...
