AO must pass provisional attachment order under GST only after recording his opinion

Varun Gupta (Proprietor of M/s SG Plastics) Vs Union Of India (Allahabad High Court) Facts of the present case clearly reveals that no proceedings under Section 74 of the C.G.S.T. Act has yet been initiated. That apart the respondent No.2 while passing the impugned order, has neither recorded his opinion nor referred to any tangible material which necessitated him to pass the impugned provisional attachment order so as to protect the interest of the Government revenue. The basic ingredients required for passing the impugned order under Section 83 of the CGST Act as also authoritatively pronoun...