https://www.taxtmi.com/caselaws?id=763252 Attachment before judgment or a direction to furnish security requires a prima facie showing that the defendant is attempting to defeat an expected decree by removing, disposing of, or encumbering assets. Mere apprehension of future account freezing, reliance on GST-related proceedings, or bald allegations of non-payment is insufficient. On the materials placed, no concrete step to frustrate execution was shown, and the disputed return of goods and outstanding liability remained issues for trial. The court also noted that documents relied on by the plaintiffs had not been properly disclosed in the commercial suit despite the continuing duty of disclosure. The request for security and protective attachment was therefore declined. en-us Fri, 13 Dec 2024 00:00:00 +0530 Mon, 16 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763252 Attachment before judgment or a direction to furnish security requires a prima facie showing that the defendant is attempting to defeat an expected decree by removing, disposing of, or encumbering assets. Mere apprehension of future account freezing, reliance on GST-related proceedings, or bald allegations of non-payment is insufficient. On the materials placed, no concrete step to frustrate execution was shown, and the disputed return of goods and outstanding liability remained issues for trial. The court also noted that documents relied on by the plaintiffs had not been properly disclosed in the commercial suit despite the continuing duty of disclosure. The request for security and protective attachment was therefore declined. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763252