https://www.taxtmi.com/caselaws?id=758202 Provisional attachment under section 83(1) of the CGST Act is valid only where the Commissioner records a written opinion that attachment is necessary to protect Government revenue, and the order itself must disclose those reasons so the action can be tested on challenge. Where the attachment order contains no reasons and the record also does not show any recorded satisfaction, the statutory requirement is not met. The order is therefore unsustainable; in the source text, the attachment was quashed and the matter remitted for fresh consideration if the Commissioner chose to proceed again. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758202 Provisional attachment under section 83(1) of the CGST Act is valid only where the Commissioner records a written opinion that attachment is necessary to protect Government revenue, and the order itself must disclose those reasons so the action can be tested on challenge. Where the attachment order contains no reasons and the record also does not show any recorded satisfaction, the statutory requirement is not met. The order is therefore unsustainable; in the source text, the attachment was quashed and the matter remitted for fresh consideration if the Commissioner chose to proceed again. Case-Laws GST Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758202