Territorial jurisdiction for GST provisional attachment under Section 83 was flagged for further consideration, with no final ruling.

Territorial jurisdiction and authority to issue an attachment order under Section 83 of the CGST Act were raised as the central issue, in light of Notification No. 2/2017-Central Tax dated 01.07.2017. The High Court noticed the jurisdictional objection for further consideration but did not finally adjudicate the validity of the attachment in this order.

---

---

Issues: Whether the officer had territorial jurisdiction and authority to issue an order of attachment under Section 83 of the Central Goods and Services Tax Act, 2017, in light of Notification No. 2/2017-Central Tax dated 01.07.2017.

Outcome: The jurisdictional objection was noticed for further consideration, and no final adjudication was made in this order.

---