Summary
- The Bombay High Court has quashed the provisional attachment of 1Pay Mobileware Private Limited's bank accounts under Section 83 of the CGST Act, citing vague allegations of GST evasion.
- The court found that the attachment orders lacked specific details regarding GST liability and did not establish the company's role in any alleged wrongdoing.
- The petitioner, authorized by RBI as a payment aggregator, argued that the freeze severely impacted its business operations and third-party settlements.
- This ruling emphasizes the need for tangible evidence before such drastic measures can be taken against businesses in GST-related cases.
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