https://www.taxtmi.com/caselaws?id=758258 Provisional attachment under Section 83(1) of the CGST Act is valid only if the Commissioner forms a written, reasoned opinion that attachment is necessary to protect Government revenue. The attachment order itself must disclose the reasons supporting that opinion so its legality can be tested on challenge. Where the order and file note do not reveal any such basis, the statutory precondition is not satisfied. On that ground, the provisional attachment orders were quashed and the matter was remitted for fresh consideration in accordance with law. 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=758258 Provisional attachment under Section 83(1) of the CGST Act is valid only if the Commissioner forms a written, reasoned opinion that attachment is necessary to protect Government revenue. The attachment order itself must disclose the reasons supporting that opinion so its legality can be tested on challenge. Where the order and file note do not reveal any such basis, the statutory precondition is not satisfied. On that ground, the provisional attachment orders were quashed and the matter was remitted for fresh consideration in accordance with law. Case-Laws GST Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758258