https://www.taxtmi.com/caselaws?id=401510 The court upheld the legality of provisional attachment orders issued under Section 83 of the CGST Act, 2017, finding them necessary to protect government revenue during pending proceedings. The court determined that the petitioners had the opportunity to object but failed to do so, thus validating the attachment orders. Additionally, the court confirmed that procedural requirements under Section 74(5) and Rule 142(1A) were met, as the petitioners did not raise objections as required. Cited judgments from other High Courts were deemed inapplicable due to differing factual contexts. Ultimately, the court dismissed the writ petition, affirming the validity and compliance of the provisional attachment orders. en-us Tue, 24 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401510 The court upheld the legality of provisional attachment orders issued under Section 83 of the CGST Act, 2017, finding them necessary to protect government revenue during pending proceedings. The court determined that the petitioners had the opportunity to object but failed to do so, thus validating the attachment orders. Additionally, the court confirmed that procedural requirements under Section 74(5) and Rule 142(1A) were met, as the petitioners did not raise objections as required. Cited judgments from other High Courts were deemed inapplicable due to differing factual contexts. Ultimately, the court dismissed the writ petition, affirming the validity and compliance of the provisional attachment orders. Case-Laws GST Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401510