Gujarat High Court Holds Bank Account Attachment Valid Under Section 83 CGST Act Amid Ongoing Investigation Into Online Gaming Transactions
The Gujarat High Court has upheld the provisional attachment of a bank account under Section 83 of the CGST Act, finding that the petitioner failed to verify the credentials of its client involved in online gaming and betting, resulting in potential GST evasion. The Court declined to de-freeze the account, citing the ongoing investigation and the scale of dubious transactions.
