Provisional attachment of bank account u/s. 83 of CGST Act based on tangible material valid

Arramva Corporation & Ors. Vs Additional Director General & Ors. (Calcutta High Court) Calcutta High Court held that provisional attachment of bank account under section 83 of the CGST Act based on tangible materials found against the petitioners during investigation is legal, valid and within jurisdiction. Facts- Petitioner has filed this writ petition challenging the impugned order of provisional attachment of the Bank account of petitioner No.1/partnership firm, dated March 22, 2023, u/s. 83 of the CGST Act, 2017. Petitioners have challenged the impugned action and order of provisio...