https://www.taxtmi.com/caselaws?id=755151 Provisional attachment powers were challenged as overbroad after immovable and movable assets, bank accounts, stock and other business assets were seized. The court accepted that tangible material indicated fraudulent billing and bogus input tax credit and found immovable assets alone insufficient to secure the revenue; consequently provisional attachment of movables was justified and upheld. The court applied the requirement of proportionality and reliance on tangible material in exercising attachment powers, rejected the argument that attachments unreasonably hampered normal business since revenue protection prevailed, and dismissed the petition while discharging the notice. en-us Fri, 14 Jun 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755151 Provisional attachment powers were challenged as overbroad after immovable and movable assets, bank accounts, stock and other business assets were seized. The court accepted that tangible material indicated fraudulent billing and bogus input tax credit and found immovable assets alone insufficient to secure the revenue; consequently provisional attachment of movables was justified and upheld. The court applied the requirement of proportionality and reliance on tangible material in exercising attachment powers, rejected the argument that attachments unreasonably hampered normal business since revenue protection prevailed, and dismissed the petition while discharging the notice. Case-Laws GST Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755151