Bombay High Court Quashes Provisional Attachment Order in GST Case — Attachment of Escrow Account Held Invalid as Petitioner Was Not the Tax-Defaulting Assessee. Section 83 of CGST Act, 2017 does not permit provisional attachment of property of a third party who is not a noticee or assessee under the Act.
9 Feb 2021The petitioners, Abhi Engineering Corporation Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India challenging ...
