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2022 (6) TMI 1257 - HC - GSTValidity of provisional attachment order - proceedings under Section 67 has already been concluded - Section 83 of the CGST Act - HELD THAT:- The order of provisional attachment passed on 20th January, 2021 during the pendency of the proceedings under Section 67 of the CGST Act has worked out as admittedly the proceedings under Section 67 has already been concluded and the department is said to be in the process of proceeding to take action under Section 74 of the CGST Act. The respondents are directed to intimate the appellants’ banker within one week from the date of receipt of the server copy of this order to lift the attachment of the said bank account - Application allowed.
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