2026 (6) TMI 1214

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....nsel appearing on behalf of Mr. Yangerwati, learned C.G.C., who represents the respondent No. 1 and Mr. Thepfukedo, learned counsel appearing for the respondent Nos. 5 & 6. [2.] The learned Senior Counsel submits that the petitioner is aggrieved with the Provisional Attachment of its property (Bank Account) under Section 83 of the Central Goods and Services Tax Act, 2017 (Act of 2017), vide the impugned Attachment Order dated 27.02.2026 (Annexure - V). Referring to the said Attachment Order, the learned Senior Counsel submits that the same has been issued by the respondent No. 3 in a mechanical manner and not in terms of what has been prescribed by Section 83 of the Act of 2017. The learned Senior Counsel submits that it is mandated unde....

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....ns from the Bank in this regard. [6.] Similarly, the learned counsel appearing on behalf of the learned C.G.C., who represents the respondent No. 1 and also submits that the respondent Union of India, considering the issue involved has no say in the matter. [7.] None appears for the respondent Nos. 2, 3 & 4, although they were represented on earlier occasions by Mr. S. C. Keyal or Mr. K. Jain. [8.] Dr. A. Saraf, learned Senior Counsel submits that in view of the fact Attachment Order of the bank account of the petitioner, the petitioner is suffering great hardship as the employees employed by it cannot be paid their salary or their dues. Therefore, the impugned Attachment Order being in clear violation of the expressed provisions p....

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....rotecting the interest of the government revenue; fourthly, the issuance of an order in writing for the attachment of any property of the taxable person; and fifthly, the observance of the Commissioner of the provisions contained in the Rules in regard to the manner of attachment. The Hon'ble Apex Court further went on to observe that when the exercise of the power is challenged, the validity of its exercise will depend on a strict and punctilious observance of the statutory preconditions by the Commissioner. Having found, the same to be absent, in the given facts and circumstances of the case, the impugned Attachment Order was set aside by the Hon'ble Apex Court. [11.] In the present case, from a perusal of the impugned Attachment Order....