https://www.taxtmi.com/caselaws?id=449969 Provisional attachment of all bank accounts was held unsustainable where the show-cause notice under the WBGST regime had not yet been adjudicated and no material showed any attempt to evade tax. The court found that, while tax and interest liability remained pending determination, attaching every bank account was unduly harsh and not justified on the available record. The attachment orders were therefore set aside, reflecting the principle that provisional attachment requires a proper factual basis and cannot be used prematurely before adjudication of the underlying liability. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449969 Provisional attachment of all bank accounts was held unsustainable where the show-cause notice under the WBGST regime had not yet been adjudicated and no material showed any attempt to evade tax. The court found that, while tax and interest liability remained pending determination, attaching every bank account was unduly harsh and not justified on the available record. The attachment orders were therefore set aside, reflecting the principle that provisional attachment requires a proper factual basis and cannot be used prematurely before adjudication of the underlying liability. Case-Laws GST Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449969