https://www.taxtmi.com/caselaws?id=423158 Provisional attachment of bank accounts under section 83 of the Tamil Nadu GST Act requires the Commissioner to form an opinion on tangible material that the measure is necessary to protect revenue, and strict compliance with the statutory safeguards is mandatory. Here, the attachment order did not disclose the material or reasons supporting that opinion, so the attachment was invalid and quashed. The writ petitions were also maintainable because the petitioners had already filed a detailed objection under rule 159(5), which had not been decided; the existence of that remedy therefore did not bar writ relief. The consequential bank communications were also set aside, without preventing the revenue from proceeding afresh in accordance with law. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 03 Apr 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423158 Provisional attachment of bank accounts under section 83 of the Tamil Nadu GST Act requires the Commissioner to form an opinion on tangible material that the measure is necessary to protect revenue, and strict compliance with the statutory safeguards is mandatory. Here, the attachment order did not disclose the material or reasons supporting that opinion, so the attachment was invalid and quashed. The writ petitions were also maintainable because the petitioners had already filed a detailed objection under rule 159(5), which had not been decided; the existence of that remedy therefore did not bar writ relief. The consequential bank communications were also set aside, without preventing the revenue from proceeding afresh in accordance with law. Case-Laws GST Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423158