https://www.taxtmi.com/caselaws?id=422529 The HC quashed a provisional attachment order dated 22.10.2021 issued under Section 83 of the CGST Act, 2017, finding it without jurisdiction. The court held that proceedings under Section 74 of the CGST Act must commence with issuance and service of notice upon the assessee. Since the respondent admitted in their affidavit that no notice under Section 74 had been issued prior to the attachment order, the attachment was deemed unsustainable. The petition was allowed and the attachment order was set aside. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422529 The HC quashed a provisional attachment order dated 22.10.2021 issued under Section 83 of the CGST Act, 2017, finding it without jurisdiction. The court held that proceedings under Section 74 of the CGST Act must commence with issuance and service of notice upon the assessee. Since the respondent admitted in their affidavit that no notice under Section 74 had been issued prior to the attachment order, the attachment was deemed unsustainable. The petition was allowed and the attachment order was set aside. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422529