HC: Quashes Petitioner's bank account attachment w.r.t. inquiry initiated against another taxable person

Bombay HC quashes the order provisionally attaching the bank account of the Petitioner in respect of summons issued referring to inquiry against a third party (i.e. Maps Global), being without jurisdiction; Notes that on the date of provisional attachment of the bank account, only a summons under Section 70 of the CGST Act was issued and no proceedings have been initiated against the Petitioner u/s 67; States that, it is not possible to accept Revenue’s submission that even...