https://www.taxtmi.com/caselaws?id=412371 The court allowed the petition and set aside the provisional assessment order, citing a Supreme Court judgment emphasizing the necessity of proper legal process before attachment under Section 83 of the CGST Act, 2017. The court found that the respondent did not meet the pre-conditions for invoking Section 83 and concluded that the case fell within the purview of the precedent set by the Supreme Court. Consequently, the main case was resolved, and any pending civil miscellaneous applications were disposed of as a consequence of the judgment. en-us Fri, 03 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412371 The court allowed the petition and set aside the provisional assessment order, citing a Supreme Court judgment emphasizing the necessity of proper legal process before attachment under Section 83 of the CGST Act, 2017. The court found that the respondent did not meet the pre-conditions for invoking Section 83 and concluded that the case fell within the purview of the precedent set by the Supreme Court. Consequently, the main case was resolved, and any pending civil miscellaneous applications were disposed of as a consequence of the judgment. Case-Laws GST Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412371