Provisional Bank Account Attachment ends Once Final Order is Passed u/s 74 of CGST Act: Supreme Court [Read Judgement]
The Petitioner’s case had failed before the High Court in the previous stage under the belief that he had engaged in suspicious transactions and fraudulent availment of ITC
The Supreme Court of India in a recent matter laid reference to the obiter in a prior decision where it was held that a provisional bank account attachment under Section 83 of the Central Goods and Services Tax Act (CGST), 2017 Act ceases to have effect once a final order under Section 74 is passed….
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