https://www.taxtmi.com/caselaws?id=405827 The Court stayed the direction to furnish the bank guarantee under Section 83 of the CGST Act, emphasizing the need for a fair exercise of powers. The Court found the provisional attachment lacked sufficient grounds and directed the petitioner to provide an undertaking not to alienate assets. This decision aimed to protect the petitioner's business interests until the final resolution, highlighting the importance of judicious use of statutory powers. en-us Wed, 24 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405827 The Court stayed the direction to furnish the bank guarantee under Section 83 of the CGST Act, emphasizing the need for a fair exercise of powers. The Court found the provisional attachment lacked sufficient grounds and directed the petitioner to provide an undertaking not to alienate assets. This decision aimed to protect the petitioner's business interests until the final resolution, highlighting the importance of judicious use of statutory powers. Case-Laws GST Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405827