GST: Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him

Gehna Trading LLP Vs Union of India (Bombay High Court) The issue under consideration is regarding provisionally attaching the bank account of the Petitioner. On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, proprietor of M/s. Fashion Creations, proceedings have been launched against the said taxable person and the Respondents were of the belief that amounts were being transferred to various persons, including the Petition...