https://www.taxtmi.com/caselaws?id=780593 HC held that Section 83 of the CGST Act does not require a pre-decisional hearing before provisional attachment. However, the provisional attachment dated 29.01.2025 was quashed for non-compliance with Section 83 because proceedings under Chapters XII, XIV or XV had not been initiated and issuance of summons under Section 70 was insufficient. The Single Judge's finding that a pre-decisional hearing was required was set aside; the writ appeal was allowed in part, upholding the legal position on hearing but annulling the specific attachment for procedural deficiency. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780593 HC held that Section 83 of the CGST Act does not require a pre-decisional hearing before provisional attachment. However, the provisional attachment dated 29.01.2025 was quashed for non-compliance with Section 83 because proceedings under Chapters XII, XIV or XV had not been initiated and issuance of summons under Section 70 was insufficient. The Single Judge's finding that a pre-decisional hearing was required was set aside; the writ appeal was allowed in part, upholding the legal position on hearing but annulling the specific attachment for procedural deficiency. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780593