Provisional Attachment u/s 83 Invalid Without Pending Proceedings Against Party, Court Rules in GST Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Provisional attachment of goods - section 83 of CGST Act - The language of Section 83 of the Act is plain and simple. In the absence of any proceedings pending as on date against the writ-applicant under the provisions of the GST Act as referred to under Section83 of the Act, the order of provisional attachment could not have been passed. - HC....