https://www.taxtmi.com/caselaws?id=398760 The Court found the provisional attachment of stock of goods and current account to be without legal authority as it was initiated under a section that did not empower such action. The impugned orders of attachment were quashed. Additionally, the blocking of input tax credit was deemed invalid due to the lack of statutory provision, leading to the immediate release of the blocked credit. The Court clarified that certain sections of the Act did not allow for the institution of proceedings, rendering the order of attachment under Section 83 invalid. Appeals against final assessment orders were directed to be decided by the Appellate Authority in accordance with the law. en-us Wed, 11 Mar 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398760 The Court found the provisional attachment of stock of goods and current account to be without legal authority as it was initiated under a section that did not empower such action. The impugned orders of attachment were quashed. Additionally, the blocking of input tax credit was deemed invalid due to the lack of statutory provision, leading to the immediate release of the blocked credit. The Court clarified that certain sections of the Act did not allow for the institution of proceedings, rendering the order of attachment under Section 83 invalid. Appeals against final assessment orders were directed to be decided by the Appellate Authority in accordance with the law. Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398760