Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent

Sahil Enterprises Vs Union of India (Tripura High Court) In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021], M/s Sahil Enterprises (Petitioner) has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of Central Goods and Services Tax, under Rule 86A of Central Goods and Service Tax Rules, 2017 (CGST Rules) vide Order dated May 21, 2020. The Petitioner contends that as per Rule 86A of the CGST Rules, attachment of a ledger account can be made only for a period ...