Second Provisional Attachment Order u/s 83 of GST Act cannot be issued without Fresh Reasons: Allahabad HC [Read Order]

A second provisional attachment order is permissible only if fresh reasons are provided
By Navasree A.M - On September 18, 2024 12:32 pm - 2 mins read
GST - provisional attachment order - Attachment order under Section 83 - TAXSCAN

A second provisional attachment order issued under Section 83 of GST ( Goods and Services Tax ) Act cannot be issued without providing fresh reasons, ruled the Allahabad High Court. Without proper justification, the attachment order is arbitrary. A writ petition challenging a provisional attachment order dated May 16, 2024. This order, issued under Section…

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