Appeals, Revision & Quashing Remedies: Provisional Attachment of Bank Accounts under Section 83 CGST Act
Rigorous standards: necessity to protect government revenue cannot be used as an instrument of economic disruption. An in-depth analysis of Section 83, Central Goods and Services Tax Act 2017 considering Radha Krishan Industries v. State of H.P. (2021) 6 SCC 771. Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.