HC: Quashes provisional attachment order annexing Cash credit account maintained with Bank

Gujarat HC quashes provisional attachment order concerning assessee’s cash credit account maintained with the Bank; Takes notes that 3 orders of provisional attachment order were made u/s 83 of CGST Act regarding, (i) one Cash Credit account, (ii) one Current Account and, (iii) one Savings Bank; Agrees with assessee’s contention that Cash Credit Account cannot be ordered to be attached as such account only enables the assessee to borrow money from the bank for business pu...