https://www.taxtmi.com/highlights?id=69043 Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any taxable person - The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied - HC en-us Sat, 01 Apr 2023 13:52:06 +0530 Sat, 01 Apr 2023 13:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69043 Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any taxable person - The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied - HC Highlights GST Sat, 01 Apr 2023 13:52:06 +0530 https://www.taxtmi.com/highlights?id=69043