https://www.taxtmi.com/caselaws?id=398558 Provisional attachment of bank accounts under section 83 of the Gujarat GST Act is a drastic revenue-protection measure, but it is valid where credible material supports a reasonable apprehension of default in recovery and the Commissioner has formed the required opinion. The Court accepted material indicating large-scale e-way bill issuance, suspected bogus billing, and transactions without physical movement of goods, and found sufficient basis for the attachment. The challenge on jurisdictional and legality grounds therefore failed, and the attachment order was upheld. en-us Thu, 05 Mar 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398558 Provisional attachment of bank accounts under section 83 of the Gujarat GST Act is a drastic revenue-protection measure, but it is valid where credible material supports a reasonable apprehension of default in recovery and the Commissioner has formed the required opinion. The Court accepted material indicating large-scale e-way bill issuance, suspected bogus billing, and transactions without physical movement of goods, and found sufficient basis for the attachment. The challenge on jurisdictional and legality grounds therefore failed, and the attachment order was upheld. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398558