https://www.taxtmi.com/caselaws?id=423519 The HC dismissed a writ appeal challenging property attachment under GST law. The appellant argued the attachment was premature under Section 79 as it preceded completion of court-ordered reassessment. The court clarified that despite incorrect citation, the attachment was a valid provisional measure under Section 83, designed to protect revenue during pending assessment. The court permitted the appellant to complete the reassessment process, after which further action regarding the attachment could be considered. The appeal was dismissed without costs. en-us Thu, 26 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423519 The HC dismissed a writ appeal challenging property attachment under GST law. The appellant argued the attachment was premature under Section 79 as it preceded completion of court-ordered reassessment. The court clarified that despite incorrect citation, the attachment was a valid provisional measure under Section 83, designed to protect revenue during pending assessment. The court permitted the appellant to complete the reassessment process, after which further action regarding the attachment could be considered. The appeal was dismissed without costs. Case-Laws GST Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423519