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    <title>2020 (10) TMI 760 - GUJARAT HIGH COURT</title>
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    <description>The court partly allowed the writ application, quashing the provisional attachment orders of immovable properties under Section 83 of the Act but not granting relief regarding the order in Form GST DRC-01A. The court emphasized the need for credible material to justify such actions and set aside the provisional attachment order lacking reasoning. The court clarified that its decision does not prevent the Department from taking appropriate action in accordance with the law.</description>
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      <description>The court partly allowed the writ application, quashing the provisional attachment orders of immovable properties under Section 83 of the Act but not granting relief regarding the order in Form GST DRC-01A. The court emphasized the need for credible material to justify such actions and set aside the provisional attachment order lacking reasoning. The court clarified that its decision does not prevent the Department from taking appropriate action in accordance with the law.</description>
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