Provisional Attachment: absence of a reasoned order invalidates attachment; hearing and reasoned decision required to protect revenue.

Provisional attachment under Section 83 requires formation of an opinion that attachment is necessary to protect revenue and must not be a routine or mechanical exercise; where objections are filed the authority must grant an opportunity of hearing and pass a reasoned order addressing the substance of those objections. Orders that do not record reasons for formation of opinion or for rejecting objections render the attachment vulnerable to challenge. The analyzed decision quashes the impugned provisional attachments and remands proceedings for fresh consideration with a hearing and reasoned orders in accordance with the statutory safeguards.

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Issues: (i) Whether the provisional attachment orders in form GST DRC-22 attaching the petitioner's bank accounts under Section 83 of the Maharashtra Goods and Services Tax Act, 2017 are valid where the orders and the order rejecting objections do not record reasons and whether fresh proceedings are required.

Analysis: The issue requires examination of the statutory scheme governing provisional attachment and the post-attachment objection procedure, including the requirement that an opinion be formed that attachment is necessary to protect revenue and that the person whose property is attached be afforded an opportunity to object and be heard. The procedural safeguards include the Commissioner recording the basis for formation of opinion and the Commissioner passing a reasoned order dealing with objections. The permissibility of provisional attachment is circumscribed by the need to avoid routine or mechanical exercise of the power; where objections are filed and a personal hearing is granted, the authority must address those objections by dealing with the substance and recording reasons for acceptance or rejection.

Conclusion: The provisional attachment orders dated 3 December 2025 and 9 January 2026 are quashed and set aside, and the proceedings under Section 83 are remanded for the authority to grant opportunity of hearing and to pass a reasoned order in accordance with law.

Ratio Decidendi: Provisional attachment under Section 83 must be preceded by formation of an opinion connected to protecting revenue, and where objections are filed the authority must afford a hearing and pass a reasoned order addressing the objections; absence of recorded reasons or mechanical exercise of the attachment power renders the attachment invalid.

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