GST: Cash credit account of assessee cannot be provisionally attached

Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court) The law is well-settled that a cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83 of the CGST Act. In view of the aforesaid, this writ-application succeeds and is hereby allowed. The order of provisional attachment of the cash credit account of the writ-applicant is hereby quashed and set-aside. FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following rel...