https://www.taxtmi.com/highlights?id=98751 Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer. en-us Mon, 13 Apr 2026 07:52:35 +0530 Mon, 13 Apr 2026 07:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98751 Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer. Highlights GST Mon, 13 Apr 2026 07:52:35 +0530 https://www.taxtmi.com/highlights?id=98751