https://www.taxtmi.com/caselaws?id=391130 Provisional attachment under the GST framework is a drastic measure that requires a Commissioner's satisfaction based on credible material showing a real necessity to protect revenue. Mere pendency of search or investigation, or allegations going to the merits of the tax dispute, is insufficient; the material must have a rational connection to the need for attachment and cannot rest on vague or remote grounds. An order of provisional attachment and the consequential prohibition issued without such legally sustainable basis, and by the Assistant Commissioner, was held unsustainable and quashed in favour of the assessee. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391130 Provisional attachment under the GST framework is a drastic measure that requires a Commissioner's satisfaction based on credible material showing a real necessity to protect revenue. Mere pendency of search or investigation, or allegations going to the merits of the tax dispute, is insufficient; the material must have a rational connection to the need for attachment and cannot rest on vague or remote grounds. An order of provisional attachment and the consequential prohibition issued without such legally sustainable basis, and by the Assistant Commissioner, was held unsustainable and quashed in favour of the assessee. Case-Laws GST Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391130