https://www.taxtmi.com/caselaws?id=418747 The HC quashed provisional attachment of bank accounts under Section-83 of CGST Act, finding multiple procedural violations. The Commissioner failed to form and record a proper opinion that attachment was necessary to protect government revenue. The court emphasized that provisional attachment is a draconian power requiring strict adherence to statutory conditions. Additionally, the authorities did not comply with Rule 159(5) procedural safeguards, which mandate allowing the affected party to submit objections and be heard. The attachment also continued improperly without pending proceedings or show-cause notice, further invalidating the action. en-us Wed, 02 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418747 The HC quashed provisional attachment of bank accounts under Section-83 of CGST Act, finding multiple procedural violations. The Commissioner failed to form and record a proper opinion that attachment was necessary to protect government revenue. The court emphasized that provisional attachment is a draconian power requiring strict adherence to statutory conditions. Additionally, the authorities did not comply with Rule 159(5) procedural safeguards, which mandate allowing the affected party to submit objections and be heard. The attachment also continued improperly without pending proceedings or show-cause notice, further invalidating the action. Case-Laws GST Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418747