https://www.taxtmi.com/caselaws?id=431006 The Gujarat HC set aside a provisional attachment order dated 6.1.2022 issued under Section 83 of the CGST Act, 2017. The court held that provisional attachment powers require pending proceedings as a fundamental requirement. Since the attachment order was issued before any proceedings were initiated (summons under Section 70(1) were issued later on 21.1.2022), the exercise of powers under Section 83 was illegal and premature. The authorities were permitted to continue proceedings pursuant to the subsequent summons and consider fresh provisional attachment in accordance with law. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431006 The Gujarat HC set aside a provisional attachment order dated 6.1.2022 issued under Section 83 of the CGST Act, 2017. The court held that provisional attachment powers require pending proceedings as a fundamental requirement. Since the attachment order was issued before any proceedings were initiated (summons under Section 70(1) were issued later on 21.1.2022), the exercise of powers under Section 83 was illegal and premature. The authorities were permitted to continue proceedings pursuant to the subsequent summons and consider fresh provisional attachment in accordance with law. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431006