https://www.taxtmi.com/caselaws?id=385850 Provisional attachment under GST section 83 is valid only where the Commissioner forms a bona fide satisfaction, on credible material, that attachment is necessary to protect revenue; a mechanical exercise by a subordinate officer is not sufficient. On the facts described, attachment of bank accounts and stock was unsustainable because the drastic remedy was not justified by the material on record. The text also states that assessment under section 74 requires notice and an opportunity of hearing before tax, interest, and penalty are determined, and that blocking input tax credit by a mere computer entry has no legal basis in the manner adopted. The impugned measures were set aside, subject to fresh action in accordance with law. en-us Wed, 28 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385850 Provisional attachment under GST section 83 is valid only where the Commissioner forms a bona fide satisfaction, on credible material, that attachment is necessary to protect revenue; a mechanical exercise by a subordinate officer is not sufficient. On the facts described, attachment of bank accounts and stock was unsustainable because the drastic remedy was not justified by the material on record. The text also states that assessment under section 74 requires notice and an opportunity of hearing before tax, interest, and penalty are determined, and that blocking input tax credit by a mere computer entry has no legal basis in the manner adopted. The impugned measures were set aside, subject to fresh action in accordance with law. Case-Laws GST Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385850