https://www.taxtmi.com/caselaws?id=405710 The Court held that the provisional attachment order issued under Section 83 of the CGST Act on 19.05.2020 was invalid as there were no pending proceedings under relevant sections. As a result, the order was quashed, leading to the subsequent order on 10.07.2020 being quashed as well. The Court clarified that the respondents could issue a fresh attachment order if it adhered to legal requirements. en-us Mon, 22 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405710 The Court held that the provisional attachment order issued under Section 83 of the CGST Act on 19.05.2020 was invalid as there were no pending proceedings under relevant sections. As a result, the order was quashed, leading to the subsequent order on 10.07.2020 being quashed as well. The Court clarified that the respondents could issue a fresh attachment order if it adhered to legal requirements. Case-Laws GST Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405710