https://www.taxtmi.com/caselaws?id=420741 Provisional attachment under GST is an extraordinary measure that requires tangible material, recorded reasons and a proportionate response to protect revenue; wide attachment of stock, demat accounts and a current account that would disrupt normal business was found unjustified and quashed. Seized mobile phone, laptop and documents need not be retained indefinitely where the relevant electronic data can be preserved; release may be directed on an undertaking to keep the items intact, while permitting preservation of the original data in accordance with evidentiary requirements for electronic records. The broad attachment was invalidated and the electronic items and documents were ordered to be released subject to safeguards. en-us Thu, 17 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420741 Provisional attachment under GST is an extraordinary measure that requires tangible material, recorded reasons and a proportionate response to protect revenue; wide attachment of stock, demat accounts and a current account that would disrupt normal business was found unjustified and quashed. Seized mobile phone, laptop and documents need not be retained indefinitely where the relevant electronic data can be preserved; release may be directed on an undertaking to keep the items intact, while permitting preservation of the original data in accordance with evidentiary requirements for electronic records. The broad attachment was invalidated and the electronic items and documents were ordered to be released subject to safeguards. Case-Laws GST Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420741