https://www.taxtmi.com/caselaws?id=421529 The Karnataka HC dismissed a writ appeal concerning provisional attachment of property under Section 83 of the Central and Service Tax Act, 2017. The court held that Revenue failed to provide documentary evidence showing proceedings were initiated under Section 74, which is a prerequisite for invoking Section 83. The court emphasized that statutory requirements must be strictly adhered to and cannot be presumed from vague correspondence. The provisional attachment notice dated 30.03.2019 was set aside, while the Single Judge's reasoned order was upheld. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421529 The Karnataka HC dismissed a writ appeal concerning provisional attachment of property under Section 83 of the Central and Service Tax Act, 2017. The court held that Revenue failed to provide documentary evidence showing proceedings were initiated under Section 74, which is a prerequisite for invoking Section 83. The court emphasized that statutory requirements must be strictly adhered to and cannot be presumed from vague correspondence. The provisional attachment notice dated 30.03.2019 was set aside, while the Single Judge's reasoned order was upheld. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421529