https://www.taxtmi.com/highlights?id=73907 Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. - Attachment proceedings set aside - HC en-us Tue, 02 Jan 2024 09:12:44 +0530 Tue, 02 Jan 2024 10:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73907 Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. - Attachment proceedings set aside - HC Highlights GST Tue, 02 Jan 2024 09:12:44 +0530 https://www.taxtmi.com/highlights?id=73907