HC: Stays attachment of bank account citing anomalies w.r.t. order passed u/s 83

Madras HC grants interim stay on attachment order on account of Assistant Commissioner not being the competent authority to pass order u/s 83 of the CGST Act, 2017; Observes that, “Section 83 requires an order of attachment to be passed only by the Commissioner, in writing”; Based on statement by supplier of Petitioner, Revenue pointed that Petitioner supplied fake invoice and is involved in fraudulent ITC of crores; On the other hand, Petitioner contends that despit...