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of The Bombay High Court reviewed a case involving a provisional attachment u/s 83 of the MGST Act. The petitioner failed to justify non-payment of liability. Citing M/S Radha Krishan Industries v. State of Himachal Pradesh, the court emphasized that the power to order such attachment is draconian and must adhere strictly to statutory conditions. The court held that the Commissioner must form an opinion that attachment is necessary to protect government revenue. As this condition was not met in the present case, the court quashed the attachments and the order u/s 83. The petition was allowed.
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