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Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks proper grounds and reasons for the provisional attachment, violating the principles outlined in Section 83 and Rule 159(5) of the CGST Rules. - Citing precedents from the Gujarat High Court and the Andhra Pradesh High Court, the court emphasizes the necessity for the attachment order to disclose reasons and grounds. - Consequently, the court sets aside the impugned order of provisional attachment, affirming the petitioner's contention regarding the lack of proper reasoning.
Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks proper grounds and reasons for the provisional attachment, violating the principles outlined in Section 83 and Rule 159(5) of the CGST Rules. - Citing precedents from the Gujarat High Court and the Andhra Pradesh High Court, the court emphasizes the necessity for the attachment order to disclose reasons and grounds. - Consequently, the court sets aside the impugned order of provisional attachment, affirming the petitioner's contention regarding the lack of proper reasoning.
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