https://www.taxtmi.com/caselaws?id=793833 Provisional attachment of a bank account under Section 83 of the CGST Act is valid only if the competent authority first forms and records an opinion that attachment is necessary to protect revenue. Here, the attachment order merely recited that the account was frozen to safeguard revenue and did not show compliance with the mandatory precondition or any prior application of mind. The HC held the order to be mechanical and contrary to the statutory scheme, so the attachment was unsustainable in law and was set aside, with directions to de-freeze the account. en-us Mon, 22 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793833 Provisional attachment of a bank account under Section 83 of the CGST Act is valid only if the competent authority first forms and records an opinion that attachment is necessary to protect revenue. Here, the attachment order merely recited that the account was frozen to safeguard revenue and did not show compliance with the mandatory precondition or any prior application of mind. The HC held the order to be mechanical and contrary to the statutory scheme, so the attachment was unsustainable in law and was set aside, with directions to de-freeze the account. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793833