Held - The present petition is disposed of by declaring that the order pursuant to which the communication dated 10.03.2021 was issued, is no longe.....

Held - It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account.....

Held - Insofar as the blocking of the bank account is concerned, the said action is taken under Section 83 of the Act. By virtue of sub-section (2).....

Held - In the present case, respondent no.4 had no particulars as to the transaction in respect of which the ITC was blocked. He had no material wh.....

Held - Therefore, to ensure that the valuable right of a taxable person is not infringed for an indefinite period, legislature itself has provided .....