https://www.taxtmi.com/caselaws?id=789713 Provisional attachment of bank accounts under Section 83 is a drastic measure and is valid only if the authority first forms a reasoned opinion, supported by tangible material, that attachment is necessary to protect revenue. The precondition requires a live nexus with the statutory purpose and strict compliance with procedural safeguards. On the facts discussed, the pre-attachment communication and attachment notices were vague and deficient, and the mandatory safeguards were not followed; the text states that the attachment was therefore unlawful and was quashed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789713 Provisional attachment of bank accounts under Section 83 is a drastic measure and is valid only if the authority first forms a reasoned opinion, supported by tangible material, that attachment is necessary to protect revenue. The precondition requires a live nexus with the statutory purpose and strict compliance with procedural safeguards. On the facts discussed, the pre-attachment communication and attachment notices were vague and deficient, and the mandatory safeguards were not followed; the text states that the attachment was therefore unlawful and was quashed. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789713