Bombay HC Quashes Provisional Attachment in GST Case

Global Tabacc Legacy Vs Union of India (Bombay High Court) In a recent judgment, the Bombay High Court addressed the legality of a provisional attachment order under the Central Goods and Services Tax Act, 2017, in the case of Global Tabacc Legacy vs. Union of India. The court found that the provisional attachment order dated July 24, 2024, issued under Section 83 of the GST Act, was flawed as it did not include a written opinion from the Commissioner justifying the attachment. This opinion is essential for such orders, as it provides the rationale behind protecting government revenue. The cou...