GST - Removal of provisional attachment of the bank accounts of the...

GST

Removal of provisional attachment of the bank accounts of the petitioner - return of the electronic devices seized - The inspection in this case is January, 2019 whereas the show-cause notice is issued only in October, 2022. This delay of nearly four years in issuing show-cause notice cannot be a reason to continue an attachment under Section 83 of the Act, which itself is provisional in nature - HC

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