https://www.taxtmi.com/caselaws?id=407649 The Court quashed the provisional attachment orders dated 07.12.2020, as the petitioner was not considered a taxable person under the Central Goods and Services Tax Act, 2017. The respondent failed to establish the petitioner's registration or liability under the Act, leading to the proceedings' failure. The Court emphasized the lack of procedural compliance and unsubstantiated link between the petitioner and alleged illegal activities, deeming the attachment unjustified. The Court directed the respondent to inform banks, collapsed the order disposing of objections, and closed the pending application. en-us Wed, 12 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407649 The Court quashed the provisional attachment orders dated 07.12.2020, as the petitioner was not considered a taxable person under the Central Goods and Services Tax Act, 2017. The respondent failed to establish the petitioner's registration or liability under the Act, leading to the proceedings' failure. The Court emphasized the lack of procedural compliance and unsubstantiated link between the petitioner and alleged illegal activities, deeming the attachment unjustified. The Court directed the respondent to inform banks, collapsed the order disposing of objections, and closed the pending application. Case-Laws GST Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407649