Arramva Corporation & Ors. Vs ADG, DGGI, Guwahati
Date: December 20, 2023
Subject Matter
Provisional attachment of bank account u/s. 83 based on tangible materials found during investigation is legal
Summary
The Calcutta High Court held that the provisional attachment of a 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. The petitioners…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties and considered affidavits, written notes of argument filed by the parties and the citations relied upon by them. 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, under…