TMI Blog2023 (3) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, Commissioner has released the bank accounts of the petitioner from provisional attachment. Needless to say, observations made by the Commissioner of Ranga Reddy GST Commissionerate while passing the order dated 15.03.2023 was in the context of examining the objection raised by the petitioner to provisional attachment of bank accounts under Section 83 of the CGST Act and certainly those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed to the bankers of the petitioner i.e., respondents No.5, 6 and 7 provisionally attaching bank accounts of the petitioner under Section 83 of the Central Goods and Services Tax Act, 2017 (briefly, the CGST Act hereinafter). 3. On 13.03.2023 we had passed the following order: In the course of the argument, two things have transpired. Firstly, outstanding Goods and Services Tax (GST) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is called upon today, we have been informed that Commissioner, Ranga Reddy GST Commissionerate, has passed Order No.1/2023 dated 15.03.2023 under Rule 159(5) of the Central Goods and Services Tax Rules, 2017. 5. We have perused the order dated 15.03.2023. At the end of a long narration, Commissioner has released the bank accounts of the petitioner from provisional attachment. 6. To that ext ..... X X X X Extracts X X X X X X X X Extracts X X X X
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