Principal Commissioner of Central Tax Vs Narasimhan Engineering Contractors Private Limited
Date: September 9, 2025
Subject Matter
Provisional Attachment Quashed, Summons Under Section 70 is Not 'Initiation of Proceedings' Under Section 83
Summary
The Revenue filed an appeal challenging a Single Judge's order that quashed the provisional attachment of an assessee's bank account under Section 83 of the CGST Act, 2017. The Single Judge had quashed the attachment for non-grant of a pre-decisional…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Heard Sri Aravind V. Chavan, learned Senior Standing Counsel for the appellants, Sri Raghavendra B. Hanjer, learned counsel for caveator/respondent No.1, and Sri Francis Xavier, learned counsel for respondent No.2. 2. The present appeal is filed by the Revenue under Section 4 of the Karnataka High Court Act, 1961, assailing the order dated 25…