https://www.taxtmi.com/caselaws?id=399553 The Court emphasized the importance of fulfilling preconditions before taking action under Section 83 of the Central Goods and Services Tax Act, 2017, for provisional attachment of property. It highlighted the need for pending proceedings and the Commissioner's opinion on protecting Government revenue. Regarding garnishee notices, the Court sought clarity on the initiation of proceedings and directed the production of documentation related to the Commissioner's order for all notices. The case was adjourned for further proceedings, stressing adherence to due process and clear justification under the Act. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399553 The Court emphasized the importance of fulfilling preconditions before taking action under Section 83 of the Central Goods and Services Tax Act, 2017, for provisional attachment of property. It highlighted the need for pending proceedings and the Commissioner's opinion on protecting Government revenue. Regarding garnishee notices, the Court sought clarity on the initiation of proceedings and directed the production of documentation related to the Commissioner's order for all notices. The case was adjourned for further proceedings, stressing adherence to due process and clear justification under the Act. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399553