GST: Provisional attachment must be on a genuine apprehension that taxpayer may evade liabilities

Patil Construction & Infrastructure Ltd. Vs Commissioner of State Tax & Ors. (Bombay High Court)

Bombay High Court held before powers under section 83 can be exercised, the Commissioner has to be satisfied that for the purpose of protecting the interest of the government revenue and “it is necessary so to do”, he may attach provisionally any property of the taxable person or any person specified in Section 122(1A). This is a sine qua non for exercising powers under Section 83. This issue is no longer res integra and has been succinctly set out

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