https://www.taxtmi.com/caselaws?id=372672 The court allowed the petition, quashing the orders of attachment and seizure under section 83 of the GGST Act. It directed the release of the bank accounts and seized goods, emphasizing the importance of considering the dealer's financial position and business continuity before resorting to provisional attachment. The court highlighted that the attachment was unjustified without pending proceedings and an inflated tax liability calculation. Balancing the interest of revenue with the dealer's ability to pay, the court ruled in favor of the petitioner, emphasizing the necessity for careful consideration before attaching assets. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 17 Jun 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372672 The court allowed the petition, quashing the orders of attachment and seizure under section 83 of the GGST Act. It directed the release of the bank accounts and seized goods, emphasizing the importance of considering the dealer's financial position and business continuity before resorting to provisional attachment. The court highlighted that the attachment was unjustified without pending proceedings and an inflated tax liability calculation. Balancing the interest of revenue with the dealer's ability to pay, the court ruled in favor of the petitioner, emphasizing the necessity for careful consideration before attaching assets. Case-Laws GST Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372672