HC: Sets aside order provisionally attaching Over Cash Credit (OCC) account as it does not protect interest of Revenue

P&H HC quashes the order of provisionally attaching Over Cash Credit (OCC) account of the petitioner u/s 83 of CGST Act, 2017, states that “it cannot be intention or purport of Section 83 to attach an account having debit balance”; Observes that during an investigation Revenue found out that the Petitioner had purchased scrap batteries and had availed ITC on basis of 16 invoices of suppliers who were not traceable and accordingly, provisionally attached OCC account of...