In Brief
A manufacturer challenged provisional attachment of its receivables by GST authorities under Section 83 of the HPGST Act, claiming the attachment was unlawful. The High Court dismissed the challenge as maintainable, holding an appeal remedy was available. The Supreme Court allowed the appeal, holding: (1) the writ petition was maintainable because no appeal lay against a delegated Commissioner's order under Section 107; (2) the provisional attachment was invalid as it was issued before proceedings against the appellant were initiated, contrary to Section 83's requirement of pending proceedings; (3) Rule 159(5) mandates both the right to object and a hearing—both are mandatory, not discretionary; and (4) the opinion to attach must rest on tangible material, not subjective satisfaction.
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