https://www.taxtmi.com/caselaws?id=765923 The HC set aside the provisional attachment under Section 83 of the CGST Act, holding the proceedings vitiated because the respondent failed to disclose tangible material or reasons justifying the attachment. The court found no application of mind to jurisdictional elements, noted that immediacy does not excuse giving reasons, and rejected reliance on form/portal deficiencies. The HC directed that the impugned order be quashed and disposed of the writ petition. en-us Fri, 07 Feb 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765923 The HC set aside the provisional attachment under Section 83 of the CGST Act, holding the proceedings vitiated because the respondent failed to disclose tangible material or reasons justifying the attachment. The court found no application of mind to jurisdictional elements, noted that immediacy does not excuse giving reasons, and rejected reliance on form/portal deficiencies. The HC directed that the impugned order be quashed and disposed of the writ petition. Case-Laws GST Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765923