Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence

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....HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of revenue default. The court emphasized that provisional attachment requires cogent material basis and cannot be justified by mere procedural non-compliance. The impugned order was set aside, with directions to immediately de-freeze the petitioner's bank account, reinforcing the principle that administrative powers must be exercised with due diligence and proportionality.....