Cash Credit Account cannot be attached to recover GST dues

Vinodkumar Murlidhar Chechani Vs State of Gujarat (Gujarat high Court) 1. We have heard Mr. Tushar Hemani, the learned Sr. Counsel assisted by Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State – respondents on advance copy served upon him. 2. The challenge in this writ application is to the legality and validity of the order of provisional attachment of the bank accounts passed under Section 83 of the Gujarat Goods and Services Tax Act, (“GST Act” for short). There are two orders on record. The firs...