Provisional attachment justified as basic exercise of estimating value of GST conducted: Delhi HC

MJ Bizcrafts LLP Vs Central Goods And Services Tax (Delhi High Court) Delhi High Court held that formation of opinion on the basis of material is necessary for exercising power of provisional attachment under section 83(1) of the CGST Act. Provisional attachment justified as exercise of estimating value of GST conducted. Facts- The petitioner has filed the present petition impugning the order passed by respondent no.1, whereby the order dated 10.05.2024 passed u/s. 83(1) of the Central Goods and Services Tax Act, 2017 provisionally attaching the petitioner’s four bank accounts maintained wit...