HC: Directs Revenue to consider assessee’s grievance regarding provisional attachment, condemns Revenue’s poor functioning

HC directs competent authority to consider the grievances of Assessee w.r.t. order of provisional attachment of its property and business account u/s 83 of the CGST Act and pass fresh order, keeping in mind provisions of Section 83(2); Notes that Assessee was not able to operate his business account due to its provisional attachment, while observing that dispute pertained to payment of GST for the period of business prior to September 06, 2019 and despite revocation...