https://www.taxtmi.com/caselaws?id=412219 The court set aside the provisional attachment order under section 83 of the Central Goods and Services Tax Act, 2017, as no pending proceedings existed against the petitioner under the relevant sections. Relying on a Division Bench decision, the court found that the order lacked jurisdictional basis. The court distinguished a cited decision by the respondents and aligned with the petitioner's argument, supported by a Supreme Court decision in M/s. S.S. Offshore Pvt. Ltd. The court directed the immediate defreezing of the petitioner's bank account, allowing the writ petition without costs and emphasizing adherence to legal boundaries by the respondents. en-us Tue, 07 Sep 2021 00:00:00 +0530 Tue, 01 Feb 2022 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412219 The court set aside the provisional attachment order under section 83 of the Central Goods and Services Tax Act, 2017, as no pending proceedings existed against the petitioner under the relevant sections. Relying on a Division Bench decision, the court found that the order lacked jurisdictional basis. The court distinguished a cited decision by the respondents and aligned with the petitioner's argument, supported by a Supreme Court decision in M/s. S.S. Offshore Pvt. Ltd. The court directed the immediate defreezing of the petitioner's bank account, allowing the writ petition without costs and emphasizing adherence to legal boundaries by the respondents. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412219