Non-compliance of mandatory Section 83(1), CGST Act leads to arbitrary provisional attachment order; reasons a must.

Case-Laws – GST – Highlights – The High Court held that the language of Section 83(1) of the Central Goods and Services Tax Act, 2017 is mandatory and must be followed as it has penal consequences. The impugned order u/s 83(1) should indicate the reasons

Non-compliance of mandatory Section 83(1), CGST Act leads to arbitrary provisional attachment order; reasons a must.
Case-Laws
GST
The High Court held that the language of Section 83(1) of the Central Goods and Services Tax Act, 2017 is mandatory and must be followed as it has penal consequences. The impugned order u/s 83(1) should indicate the reasons that weighed with the Commissioner to form an opinion for provisional attachment to protect government revenue interests. Passing an ord

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