https://www.taxtmi.com/caselaws?id=790656 Provisional attachment of bank accounts under GST section 83 was held unwarranted where the taxpayer showed cooperation, the relevant invoices and documents were already with the department, and adequate security was offered. The Court found that continued restraint on the accounts was not justified at that stage and allowed the accounts to be operated, while preserving the revenue's right to continue investigation, issue a show cause notice within a reasonable time, and adjust any fixed deposit against eventual liability after final adjudication. The ruling underscores that provisional attachment should not continue mechanically when less restrictive measures can protect the revenue. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790656 Provisional attachment of bank accounts under GST section 83 was held unwarranted where the taxpayer showed cooperation, the relevant invoices and documents were already with the department, and adequate security was offered. The Court found that continued restraint on the accounts was not justified at that stage and allowed the accounts to be operated, while preserving the revenue's right to continue investigation, issue a show cause notice within a reasonable time, and adjust any fixed deposit against eventual liability after final adjudication. The ruling underscores that provisional attachment should not continue mechanically when less restrictive measures can protect the revenue. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790656