Bogus Billing & Fake E-Way Bills: HC sustains Provisional Bank Account attachment Order

JSK Sons Vs State of Gujarat (Gujarat High Court)

The issue under consideration is whether the order for provisional attachment of bank accounts against bogus billing and fake generation of E-­Way bills without the actual physical movement of goods is justified in law?

the Courts have repeatedly emphasized that such power of provisional attachment is not to be routinely exercised under the pretext to safeguard the Government revenue and it is not an omnibus power. However

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