Commissioner's order for provisional GST attachment quashed due to lack of recorded reasons.
Case-Laws
GST
The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The statutory provision mandates the Commissioner to pass a reasoned order indicating the grounds for forming an opinion that provisional attachment is necessary to protect government revenue. Absence of recorded reaso
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