Himachal Pradesh Goods and Service Tax Act, 2017: s. 83 – Power of the Commissioner to order provisional attachment of the property of the assessee – Interpretation of – On facts, case of GST fraud initiated against appellant’s supplier – During the course of proceedings, issuance of orders by the Joint Commissioner u/s 83 for provisional attachment of the appellant’s receivables from its customers – Writ petition under/Art. 226 challenging orders of provisional attachment – Dismissed by the High Court holding that there was an alternative and efficacious remedy of an appeal u/s. 107 – On appeal, held: Joint Commissioner while ordering a provisional attachment u/s. 83 was acting as a delegate of the Commissioner in pursuance of the delegation effected u/s.5(3) and an appeal against the order of provisional attachment was not available u/s.107(1) – Thus, the writ petition before the High Court challenging the order of provisional attachment was maintainable, being the only remedy available – There was non-application of mind by the Joint Commissioner to the provisions of s. 83, rendering the provisional attachment illegal – There was a breach of the mandatory requirement of r. 159(5), entitlement to submit objections and an opportunity of being heard, and the Commissioner misconstrued in holding that he had a discretion on whether or not to grant an opportunity of being heard – Furthermore, there were no pending proceedings against the appellant, the mere fact that proceedings u/s. 74 had concluded against the supplier, would not satisfy the requirements of s. 83 – Thus, the order of provisional attachment was ultra vires s. 83 – Also the High Court did not consider that both the earlier and the subsequent orders of provisional attachment were on the same grounds, without there being any change in the circumstances – Thus, the order passed by the High Court is set aside – Himachal Pradesh Goods and Service Tax Rules, 2017 – r.159. s. 83 – Power to order provisional attachment of the property of the taxable person – Exercise of – Held: Conditions prescribed by the statute for a valid exercise of the power is to be strictly fulfilled – Exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue – Formation of an opinion by the Commissioner must be based on tangible material. Interpretation of statutes: Taxing statute – Interpretation of – Held: Provision must be construed on its plain terms – Purpose underlying the provision is to be seen – An interpretation which effectuates the purpose must be preferred particularly when it is supported by the plain meaning of the words used. Constitution of India: Art. 226 – Writ jurisdiction – Principles of law for entertaining writ petition under Art. 226 – Explained.