2023 (10) TMI 574

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....apna Reddy, Nos.1 and 2; and Mr. B. Mukherjee, Learned Counsel for respondent No. 4. ORDER   (PER HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. Karan Talwar, learned counsel for the petitioner; Ms. B. Sapna Reddy, learned counsel for the respondent Nos. 1 and 2; and Mr. B. Mukherjee, learned counsel for respondent No. 4. 2. Order dated 23.06.2023 has summed up the controversy involv....

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....s that proceedings under Section 74 of the CGST Act have been initiated, there are no such proceedings. Thirdly, he submits that no reasons have been mentioned as to why provisional attachment of bank account which is a drastic measure has been resorted to. On all the above three grounds, we direct Ms. B. Sapna Reddy, learned counsel for respondents No. 1 and 2 to obtain instructions." 3. In ....

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....e order of provisional attachment was digitally signed and reason for the provisional attachment is available in the file. 5. We are afraid we cannot accept such contention on behalf of the respondents. Attachment of bank account, even if it be a provisional measure, is a serious intrusion into the private affairs of a citizen. Being a drastic measure, there must be overwhelming reasons to justif....