https://www.taxtmi.com/caselaws?id=399784 The court partly allowed the writ application by quashing the provisional attachment order of immovable property under Section 83 of the Act but did not provide relief regarding Form GST DRC-01A. The court emphasized the necessity of credible material for provisional attachment and highlighted the requirement for a rational connection in forming opinions. The Department was permitted to take appropriate action afresh in compliance with the court's legal interpretation. en-us Thu, 01 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399784 The court partly allowed the writ application by quashing the provisional attachment order of immovable property under Section 83 of the Act but did not provide relief regarding Form GST DRC-01A. The court emphasized the necessity of credible material for provisional attachment and highlighted the requirement for a rational connection in forming opinions. The Department was permitted to take appropriate action afresh in compliance with the court's legal interpretation. Case-Laws GST Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399784