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    <title>2026 (7) TMI 709 - BOMBAY HIGH COURT</title>
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    <description>Provisional attachment of bank accounts and flats under the CGST Act was quashed for want of prior hearing, as the petitioner had filed objections and sought a personal hearing before the adjudicating authority. The High Court held that the impugned attachment orders could not stand where no hearing had been afforded, and directed the authority to give the petitioner a personal hearing and then pass a reasoned order on merits in accordance with law. The issue relating to summons and the ongoing investigation was left open for the authorities to deal with as permitted by law.</description>
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      <description>Provisional attachment of bank accounts and flats under the CGST Act was quashed for want of prior hearing, as the petitioner had filed objections and sought a personal hearing before the adjudicating authority. The High Court held that the impugned attachment orders could not stand where no hearing had been afforded, and directed the authority to give the petitioner a personal hearing and then pass a reasoned order on merits in accordance with law. The issue relating to summons and the ongoing investigation was left open for the authorities to deal with as permitted by law.</description>
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