GST Provisional Section 83 Attachment cannot be invoked if no pending proceedings

Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court)

Indisputably, in the case on hand, no proceedings under Section 62 or Section­ 63 or Section ­64 or Section ­67 or Section ­73 or Section ­74 of the Act have been initiated or pending against the writ ­applicant. In the absence of pendency of any such proceedings referred to above, the respondent no.2 could not have invoked Section­ 83 of the Act for the purpose of provisional attachment. Assuming for the moment that something has surfaced in the course o

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