Provisional attachment not sustainable if dealer is not a fly by night operator

Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court) Satisfaction to be Recorded before passing order of attachment of Assets under GST Facts- The Assessee company is engaged in manufacturing & supplying TMT bars and paid GST on the same. The Revenue visited the Assessee’s factory & compared stock of raw material & finished goods with recorded quantity of the same. Investigation at the end of the transporters revealed that the Assessee supplied & received goods without payment of tax. The Assessee was also compelled to give postdated chequ...