https://www.taxtmi.com/caselaws?id=407888 The Court rejected the petitioner's challenge to the impugned order under Section 5(3) of the KGST Act, 2017/CGST Act, 2017 and Section 83 of the CGST Act, 2017. It emphasized the necessity of the commissioner's involvement in attachment decisions to safeguard government revenue. Despite the petitioner's objections to delegation under Section 5(3) of the GST Act, the Court focused on the lack of invoices for a credit claim. The Court proposed lifting the attachment upon the petitioner providing a bank guarantee but deemed the delegation issue academic due to the petition's disposal and the government's decision to halt Section 67 proceedings. The petitioner's request to continue proceedings was denied, and an order required maintaining a specified balance as security until assessment proceedings conclude. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407888 The Court rejected the petitioner's challenge to the impugned order under Section 5(3) of the KGST Act, 2017/CGST Act, 2017 and Section 83 of the CGST Act, 2017. It emphasized the necessity of the commissioner's involvement in attachment decisions to safeguard government revenue. Despite the petitioner's objections to delegation under Section 5(3) of the GST Act, the Court focused on the lack of invoices for a credit claim. The Court proposed lifting the attachment upon the petitioner providing a bank guarantee but deemed the delegation issue academic due to the petition's disposal and the government's decision to halt Section 67 proceedings. The petitioner's request to continue proceedings was denied, and an order required maintaining a specified balance as security until assessment proceedings conclude. Case-Laws GST Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407888