HC: Provisional bank account attachment 'patently illegal' when proceedings initiated u/s 67 stood concluded

P&H HC directs release of provisionally attached Bank Account of UFV India Global Education, sets aside Revenue’s order holding it as “patently illegal specially when the proceedings initiated under Section 67 of the Act has already been over”; Notes that officials of DGGSTI visited the premises of Assessee and recorded statements of its Associate Directors and all the required documents were given access to in pursuant to which they attached Assessee’s Bank Accou...