Provisional attachment requires tangible material supporting revenue protection; statutory wording alone cannot sustain a bank-account attachment order.

Provisional attachment under the CGST Act requires pending proceedings under Chapters XII, XIV or XV and the Commissioner's opinion, based on tangible material, that attachment is necessary to protect Government revenue. Summons issued under Section 70 satisfied the proceedings requirement, despite the attachment order's incorrect reference to uninitiated proceedings under Sections 74 and 122. However, merely repeating the statutory language without disclosing tangible material or a rational basis for necessity did not meet the second condition. The Madras HC therefore quashed the bank-account attachment.

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Issues: Whether the provisional attachment of the assessee's bank account satisfied the statutory preconditions under Section 83 of the Central Goods and Services Tax Act, 2017.

Analysis: A provisional attachment requires both initiation of proceedings under Chapters XII, XIV or XV and the Commissioner's opinion, founded on tangible material, that attachment is necessary to protect Government revenue. Summons issued under Section 70, falling in Chapter XIV, fulfilled the first condition. Although the attachment order incorrectly referred to proceedings under Sections 74 and 122, which had not then commenced, that error did not negate the initiation of proceedings under Section 70. The order, however, merely reproduced the statutory expression concerning protection of revenue and disclosed neither tangible material nor a rational basis for the opinion that attachment was necessary.

Conclusion: The provisional attachment order was unsustainable and was quashed, in favour of the assessee.

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