GST- Section 83- HC Quashes Provisional Attachment of immovable property

Khushi Sarees Vs State of Gujarat (Gujarat High Court)

Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves no room for the relevance of an official examination as to the sufficiency of the ground on which the authority may act in forming its opinion. But, at the same time, there must be material based on which alone the authority could form it

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