https://www.taxtmi.com/caselaws?id=445459 Gujarat HC ruled that provisional attachment of bank accounts under Section 83 of CGST Act cannot continue beyond one year without fresh order. The court held that attachment during investigation requires strict compliance with statutory preconditions and proportionality doctrine. Commissioner's opinion must be based on tangible material with live nexus to revenue protection, not unguided discretion. Continuing attachment after statutory period without fresh order violates Article 19 constitutional rights. Court emphasized that provisional attachment being draconian power must be exercised with due caution and proper procedural safeguards including natural justice principles. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445459 Gujarat HC ruled that provisional attachment of bank accounts under Section 83 of CGST Act cannot continue beyond one year without fresh order. The court held that attachment during investigation requires strict compliance with statutory preconditions and proportionality doctrine. Commissioner's opinion must be based on tangible material with live nexus to revenue protection, not unguided discretion. Continuing attachment after statutory period without fresh order violates Article 19 constitutional rights. Court emphasized that provisional attachment being draconian power must be exercised with due caution and proper procedural safeguards including natural justice principles. Case-Laws GST Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445459