https://www.taxtmi.com/caselaws?id=400240 The court held that the provisional attachment of five bank accounts under Section 83 of the GST Act, 2017 was not sustainable as it lacked proper justification and material evidence. The court emphasized the need for credible material to form the opinion for provisional attachment, which should be based on substantive grounds and not used to harass the assessee. Consequently, the writ application was allowed, the attachment was quashed, and the Department was permitted to take appropriate action in compliance with the law. en-us Mon, 12 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400240 The court held that the provisional attachment of five bank accounts under Section 83 of the GST Act, 2017 was not sustainable as it lacked proper justification and material evidence. The court emphasized the need for credible material to form the opinion for provisional attachment, which should be based on substantive grounds and not used to harass the assessee. Consequently, the writ application was allowed, the attachment was quashed, and the Department was permitted to take appropriate action in compliance with the law. Case-Laws GST Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400240