https://www.taxtmi.com/caselaws?id=412032 The Co-ordinate Bench found the provisional attachment of property under Section 83 of the GST Act by respondent no.4 to be arbitrary and beyond jurisdiction as no specific proceedings were pending. They directed the lifting of the attachment and restrained any coercive action against the petitioner. The Court clarified that once a final order in form GST DRC-07 is passed, provisional attachment under Section 83 is impermissible, and recovery of tax arrears should be done under Section 79(3) through proper attachment procedures. The impugned provisional attachment order was quashed, allowing respondents to pursue lawful avenues for recovery. en-us Thu, 02 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412032 The Co-ordinate Bench found the provisional attachment of property under Section 83 of the GST Act by respondent no.4 to be arbitrary and beyond jurisdiction as no specific proceedings were pending. They directed the lifting of the attachment and restrained any coercive action against the petitioner. The Court clarified that once a final order in form GST DRC-07 is passed, provisional attachment under Section 83 is impermissible, and recovery of tax arrears should be done under Section 79(3) through proper attachment procedures. The impugned provisional attachment order was quashed, allowing respondents to pursue lawful avenues for recovery. Case-Laws GST Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412032