https://www.taxtmi.com/caselaws?id=419224 The Bombay HC upheld the validity of a circular dated 23rd February 2021 regarding provisional attachment under section 83 of the CGST Act, 2017. The court ruled that while the circular allows the Commissioner to record reasons in file, it includes adequate safeguards requiring careful examination of facts and prohibiting routine/mechanical exercise of power. The HC determined that an assessee's right to object under section 83 read with Rule 159(1) can only be effectively exercised if the Commissioner's prima facie opinion is communicated to enable meaningful objection. The petition challenging the circular's validity was dismissed. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419224 The Bombay HC upheld the validity of a circular dated 23rd February 2021 regarding provisional attachment under section 83 of the CGST Act, 2017. The court ruled that while the circular allows the Commissioner to record reasons in file, it includes adequate safeguards requiring careful examination of facts and prohibiting routine/mechanical exercise of power. The HC determined that an assessee's right to object under section 83 read with Rule 159(1) can only be effectively exercised if the Commissioner's prima facie opinion is communicated to enable meaningful objection. The petition challenging the circular's validity was dismissed. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419224