https://www.taxtmi.com/caselaws?id=378403 The court set aside the initial provisional attachment order of bank accounts under section 83 of the Central Goods and Services Tax Act, 2017 / Gujarat Goods and Services Tax Act, 2017, emphasizing that such drastic measures should only be taken after proper assessment proceedings. Authorities were cautioned to balance government revenue interests with the taxpayer's ability to conduct business. Despite the court's ruling, identical provisional attachment orders were issued, leading to a stay on the impugned order and a directive for the original file's production. The court stressed the importance of compliance with its decisions and adherence to legal procedures. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378403 The court set aside the initial provisional attachment order of bank accounts under section 83 of the Central Goods and Services Tax Act, 2017 / Gujarat Goods and Services Tax Act, 2017, emphasizing that such drastic measures should only be taken after proper assessment proceedings. Authorities were cautioned to balance government revenue interests with the taxpayer's ability to conduct business. Despite the court's ruling, identical provisional attachment orders were issued, leading to a stay on the impugned order and a directive for the original file's production. The court stressed the importance of compliance with its decisions and adherence to legal procedures. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378403