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HC stays Provisional Attachments order passed without application of mind
Case Law Details
- Case Name
- Kerala Communicators Cable Limited Vs The Commissioner Of Central Tax And Central Excise (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Kerala Communicators Cable Limited Vs The Commissioner Of Central Tax And Central Excise (Kerala High Court)
On a reading of Exts. P9, P9(A) and P9(B) orders, I am prima facie satisfied that none of the stipulations specfified in para 72 of the aforesaid judgment are evident in the orders impugned in this writ petition. I am prima facie satisfied that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act.
In this context, I also bear in mind that the crippling effect an order of provisional attachment, on...
