M/S Radha Krishan Industries vs The State Of Himachal Pradesh on 20 April, 2021
32 In the same vein, in Jai Ambey Filament Pvt Ltd v Union of India29, the
Gujarat High Court reiterated that the subjective satisfaction as to the need for
29
2021 (44) GSTL 41 (Gujarat)
23
PART C
provisional attachment must be based on credible information that the attachment
is necessary. This opinion cannot be formed based on “imaginary grounds,
wishful thinking, howsoever laudable that may be.” The High Court further held,
that on his opinion being challenged, the competent officer must be able to show
the material on the basis of which the belief is formed.