https://www.taxtmi.com/caselaws?id=418746 Gujarat HC quashed provisional attachment orders under GST Act Section 83. The court held that tax authorities cannot attach personal property of LLP partners as LLP is a distinct taxable entity separate from individual partners. Authority's reliance on Sections 90 and 137 to attach partner's immovable property was unjustified. Court also set aside attachment of factory stock and sundry debtors, noting such attachments would halt business operations and violated guidelines against attaching raw materials and finished goods essential for production. en-us Thu, 27 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418746 Gujarat HC quashed provisional attachment orders under GST Act Section 83. The court held that tax authorities cannot attach personal property of LLP partners as LLP is a distinct taxable entity separate from individual partners. Authority's reliance on Sections 90 and 137 to attach partner's immovable property was unjustified. Court also set aside attachment of factory stock and sundry debtors, noting such attachments would halt business operations and violated guidelines against attaching raw materials and finished goods essential for production. Case-Laws GST Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418746