https://www.taxtmi.com/caselaws?id=752982 The HC quashed provisional attachment orders under Section 83 of MGST Act for failure to form requisite opinion before attachment. Following SC precedent in Radha Krishan Industries, the court held that provisional attachment power is draconian and statutory conditions must be strictly followed. The Commissioner must form an opinion that attachment is necessary to protect government revenue interests, meaning revenue cannot be protected without such attachment. Since this mandatory requirement was not fulfilled, the attachment orders were invalid and quashed. en-us Thu, 02 May 2024 00:00:00 +0530 Tue, 21 May 2024 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752982 The HC quashed provisional attachment orders under Section 83 of MGST Act for failure to form requisite opinion before attachment. Following SC precedent in Radha Krishan Industries, the court held that provisional attachment power is draconian and statutory conditions must be strictly followed. The Commissioner must form an opinion that attachment is necessary to protect government revenue interests, meaning revenue cannot be protected without such attachment. Since this mandatory requirement was not fulfilled, the attachment orders were invalid and quashed. Case-Laws GST Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752982