Cash credit account cannot be attached provisionally under GST

Formative Tex Fab Vs State of Gujarat (Gujarat High Court)

Appellant pointed out that the order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits referred to above in the chart. He submits that as the PAN Card number is common, no sooner the authority concerned instructed the bank to provisionally attached the cash credit account, then the Bank, on its own, freezed all other accounts. His principal argument is that even otherwise, the

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