Commissioner Must Have Credible Evidence for Bank Account Attachment Under GST Act Section 83; No Wishful Thinking Allowed.

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....Provisional attachment of Bank Accounts - Section 83 of the GST Act, 2017 - the opinion to be formed by the Commissioner or take a case by the delegated authority cannot be on imaginary ground, wishful thinking, howsoever laudable that may be. - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the purpose of passing an order of provisional attachment under Section 83 of the Act, then such action amounts to malice in law. - HC....