https://www.taxtmi.com/caselaws?id=427005 Allahabad HC quashed provisional attachment order under Section 83 of CGST Act, 2017, finding it invalid due to non-compliance with statutory requirements. The court held that Commissioner failed to form proper opinion based on tangible material showing proximate nexus with protecting government revenue interest. The attachment order lacked written opinion, reference to material necessitating attachment, and proper application of mandatory ingredients under Section 83. No proceedings under Section 74 were initiated. Writ petition allowed with Rs. 50,000 costs against respondents payable within two weeks. en-us Mon, 29 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427005 Allahabad HC quashed provisional attachment order under Section 83 of CGST Act, 2017, finding it invalid due to non-compliance with statutory requirements. The court held that Commissioner failed to form proper opinion based on tangible material showing proximate nexus with protecting government revenue interest. The attachment order lacked written opinion, reference to material necessitating attachment, and proper application of mandatory ingredients under Section 83. No proceedings under Section 74 were initiated. Writ petition allowed with Rs. 50,000 costs against respondents payable within two weeks. Case-Laws GST Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427005