GST: Provisional attachment post conclusion of proceedings is not maintainable

Adhunik Corporation Limited & anr. Vs Superintendent (Calcutta High Court) HC Held that the provisional attachment of the bank account is not maintainable once search under Section 67 has been concluded and the department is said to be in the process of proceedings to take Section 74 of the CGST Act. Facts- This appeal by the assessee is directed against an order dated 4th October 2021. The writ petitioners had challenged the order of provisional attachment passed by the respondent authorities in exercise of powers under Section 83 of the CGST Act, 2017. The appellants filed the writ peti...