{"id":69965,"date":"2024-09-09T08:26:51","date_gmt":"2024-09-09T02:56:51","guid":{"rendered":""},"modified":"2024-09-09T08:26:51","modified_gmt":"2024-09-09T02:56:51","slug":"commissioner-39-s-order-for-provisional-gst-attachment-quashed-due-to-lack-of-recorded-reasons","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69965","title":{"rendered":"Commissioner&#39;s order for provisional GST attachment quashed due to lack of recorded reasons."},"content":{"rendered":"<p>Commissioner&#39;s order for provisional GST attachment quashed due to lack of recorded reasons.<br \/>Case-Laws<br \/>GST<br \/>The High Court quashed the Commissioner&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81184\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court quashed the Commissioner&#8217;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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69965","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69965"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69965\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}