https://www.taxtmi.com/caselaws?id=405969 Provisional attachment of a bank account under Section 83 of the Maharashtra GST Act is valid only when proceedings under the specified provisions are pending and the Commissioner forms the necessary opinion that attachment is required to protect revenue. The text notes that no proceeding under Section 67 was shown to be pending against the taxpayer, the investigation related to another entity, and the attachment was ordered by the Joint Commissioner without discernible authorization from the Commissioner. In such circumstances, the attachment is described as lacking jurisdiction, and the availability of an objection under Rule 159(5) does not prevent writ relief where the action itself is unauthorized. en-us Wed, 31 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405969 Provisional attachment of a bank account under Section 83 of the Maharashtra GST Act is valid only when proceedings under the specified provisions are pending and the Commissioner forms the necessary opinion that attachment is required to protect revenue. The text notes that no proceeding under Section 67 was shown to be pending against the taxpayer, the investigation related to another entity, and the attachment was ordered by the Joint Commissioner without discernible authorization from the Commissioner. In such circumstances, the attachment is described as lacking jurisdiction, and the availability of an objection under Rule 159(5) does not prevent writ relief where the action itself is unauthorized. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405969