https://www.taxtmi.com/caselaws?id=422300 Provisional attachment is an exceptional revenue-protection power and can be invoked only when the authority forms an opinion on tangible material and records reasons supporting that satisfaction. Where the attachment order merely states that it is made to protect revenue, without disclosing the basis for the statutory opinion, the affected party is left unable to pursue an effective objection. On those facts, the HC found a prima facie case for interim protection and granted interim suspension of the provisional attachment orders. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 12 May 2022 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422300 Provisional attachment is an exceptional revenue-protection power and can be invoked only when the authority forms an opinion on tangible material and records reasons supporting that satisfaction. Where the attachment order merely states that it is made to protect revenue, without disclosing the basis for the statutory opinion, the affected party is left unable to pursue an effective objection. On those facts, the HC found a prima facie case for interim protection and granted interim suspension of the provisional attachment orders. Case-Laws VAT and Sales Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422300