https://www.taxtmi.com/caselaws?id=393748 The Court set aside the provisional attachment orders under Section 83 of the Central Goods and Services Tax Act, 2017, on the condition that fresh orders be passed by a specified date, considering the Petitioners' submissions. The Court emphasized the need for proper reasoning in such orders and directed the officer to explain the decision-making process. The Petitioners provided details of essential business payments from the frozen accounts, and the Court continued the interim order de-freezing one Petitioner's OD account. The parties were instructed to comply with specified terms until new orders were issued, with the Court reserving its opinion on the contentions raised. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393748 The Court set aside the provisional attachment orders under Section 83 of the Central Goods and Services Tax Act, 2017, on the condition that fresh orders be passed by a specified date, considering the Petitioners' submissions. The Court emphasized the need for proper reasoning in such orders and directed the officer to explain the decision-making process. The Petitioners provided details of essential business payments from the frozen accounts, and the Court continued the interim order de-freezing one Petitioner's OD account. The parties were instructed to comply with specified terms until new orders were issued, with the Court reserving its opinion on the contentions raised. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393748