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    <title>2020 (1) TMI 933 - BOMBAY HIGH COURT</title>
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    <description>The Court held that the provisional attachment of the Petitioner&#039;s bank account under Section 83 of the CGST Act was without jurisdiction and quashed the order. It emphasized that such power should not be routinely exercised. The Petition succeeded, and the attachment was lifted, with the Court directing the bank authorities to act accordingly within two weeks of the order being uploaded on the court&#039;s server.</description>
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      <description>The Court held that the provisional attachment of the Petitioner&#039;s bank account under Section 83 of the CGST Act was without jurisdiction and quashed the order. It emphasized that such power should not be routinely exercised. The Petition succeeded, and the attachment was lifted, with the Court directing the bank authorities to act accordingly within two weeks of the order being uploaded on the court&#039;s server.</description>
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