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2024 (1) TMI 76 - HC - GSTValidity of provisional attachment order - issue under Chapter XV of APGST Act, 2017 - It is contended that Section 83 authorizes the provisional attachment not only during the pendency of any proceedings U/s 62 or 63 or 64 or 67 or 73 or Section 74 but “after initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV”. HELD THAT:- Even after filing of the counter by the respondents, there is no scope to reverse the opinion expressed by this Court in the interim order. No doubt in the counter it is claimed by the respondents that order DRC-22 under Section 83 was issued giving specified reasons. However, on perusal of the provisional attachment order dated 01.04.2022 issued by the 4th respondent under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. Thus, in essence the reason given by this Court for passing interim order holds good even in the main writ petition also. The averments in the counter and passing of the assessment order will not improve the case of respondents in the main writ petition to uphold the provisional attachment order passed by the 4th respondent. Therefore, the writ petition deserves to be allowed. The impugned proceedings issued by the 4th respondent are hereby set aside - Petition allowed.
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