GST DAILY – 352 : HC set-asides order of provisional attachment as no reason was mentioned for forming opinion to protect interest of revenue

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HC set-asides order of provisional attachment as no reason was mentioned for forming opinion to protect interest of revenue  

THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Elitecon International Ltd. V/s Union of India Writ Petition No. 4934 of 2024, decided on 5-9-2024

👉 Issue:-

✔️ Is provisional attachment valid if there were no reason mentioned?

👉 The Hon’ble High Court Judgement:-

✔️ Where Commissioner had passed impugned order of provisional attachment under section 83(1) without recording any reason for forming such an opinion, impugned order could not be sustained and matter was to be remanded for recording of reasons.

Section 83 of Central Goods and Services Tax Act, 2017