Allahabad HC: Provisional Attachment of Bank Accounts not Allowed Solely on GST Show Cause Notice - (26 Sep 2025)
GOODS AND SERVICES TAX
Allahabad High Court held that provisional attachment of bank accounts cannot be made solely based on the issuance of a show cause notice under Section 74 of the Goods and Services Tax Act, 2017. Further procedures must be followed before such attachment is allowed.
Tags : ATTACHMENT BANK ACCOUNTS GST SHOW CAUSE NOTICE
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