https://www.taxtmi.com/caselaws?id=434022 The Gujarat HC partially allowed a petition challenging provisional attachment of movable property under Section 83 of CGST Act. The court held that respondent authorities erred in provisionally attaching personal property of an LLP partner, as partners are not taxable persons under the Act - only the LLP entity is taxable. The court directed substitution of attached fixed deposits with unencumbered immovable property valued at Rs.13,01,92,000 by government approved valuer, which exceeded the disputed tax amount. However, fixed deposit of Rs.2,24,99,844 in current account shall remain under provisional attachment, while remaining attached amounts were ordered to be released upon receiving court order copy and petitioner's undertaking. en-us Fri, 16 Dec 2022 00:00:00 +0530 Mon, 14 Apr 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434022 The Gujarat HC partially allowed a petition challenging provisional attachment of movable property under Section 83 of CGST Act. The court held that respondent authorities erred in provisionally attaching personal property of an LLP partner, as partners are not taxable persons under the Act - only the LLP entity is taxable. The court directed substitution of attached fixed deposits with unencumbered immovable property valued at Rs.13,01,92,000 by government approved valuer, which exceeded the disputed tax amount. However, fixed deposit of Rs.2,24,99,844 in current account shall remain under provisional attachment, while remaining attached amounts were ordered to be released upon receiving court order copy and petitioner's undertaking. Case-Laws GST Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434022