https://www.taxtmi.com/caselaws?id=388517 The court found the recovery proceedings initiated under the GST Act unsustainable as they were based on an admission lacking clarity and consistency. Despite the respondents' reliance on Section 83 for provisional attachment, the court ruled that attachment could only occur when specific proceedings were pending, which was not the case. The court allowed the writ petition, setting aside the recovery proceedings without expressing an opinion on the merits, leaving resolution to proper legal procedures. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 28 Oct 2020 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388517 The court found the recovery proceedings initiated under the GST Act unsustainable as they were based on an admission lacking clarity and consistency. Despite the respondents' reliance on Section 83 for provisional attachment, the court ruled that attachment could only occur when specific proceedings were pending, which was not the case. The court allowed the writ petition, setting aside the recovery proceedings without expressing an opinion on the merits, leaving resolution to proper legal procedures. Case-Laws GST Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388517