HC on Power of Commissioner to order provisional attachment under CGST Act, 2017

Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court) Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by an order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. In the facts of the present case, while a liability of Rs.14.62 crores had been estimate...