Initiation of proceedings u/s. 74 of CGST Act cannot be reason for provisional attachment

Soraza Recycling Private Limited Vs Union of India And 4 Others (Allahabad High Court) Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act cannot be reason for provisional attachment. Accordingly, provisional attachment notices quashed due to lack of specific reasoning. Facts- This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment carried out by the revenue with regard to two bank accounts of the petitioner under Section 83 of the Central Goods ...