Provisional bank account attachment during pendency of Section 67 search proceedings – SC stays Gujarat HC decision

Union of India & Anr. Vs Kushal Ltd. & Anr. (Supreme Court of India) The Supreme Court has stayed the Gujarat High Court decision in the case of Kushal Ltd. v. Union of India, wherein the High Court had set aside the provisional attachment of the bank account of the assessee observing that there was absence of pendency of any proceedings under Section 62, 63, 64, 67, 73 or 74 of the CGST Act, 2017. Observing that search proceedings were conducted on 27 September 2018 with subsequent visit by the department on 1 April 2019 and that there was no search thereafter, the High Court had held...