https://www.taxtmi.com/caselaws?id=413471 The court allowed the writ petition challenging the provisional attachment of the petitioner's bank accounts under Section 83 of the CGST Act. It found that the Commissioner's opinion justifying the attachment was non-speaking and lacked proper reasoning or evidence. The court emphasized the need for procedural compliance in forming such opinions and highlighted the adverse impact of premature conclusions on the attachment process. Ruling in favor of the petitioner, the court set aside the attachment order, directing completion of the assessment process within six weeks while leaving open the possibility for future attachment under Section 83 if warranted. en-us Tue, 05 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413471 The court allowed the writ petition challenging the provisional attachment of the petitioner's bank accounts under Section 83 of the CGST Act. It found that the Commissioner's opinion justifying the attachment was non-speaking and lacked proper reasoning or evidence. The court emphasized the need for procedural compliance in forming such opinions and highlighted the adverse impact of premature conclusions on the attachment process. Ruling in favor of the petitioner, the court set aside the attachment order, directing completion of the assessment process within six weeks while leaving open the possibility for future attachment under Section 83 if warranted. Case-Laws GST Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413471