Bombay High Court Holds Provisional Attachment of Bank Accounts Under GST Act Requires Strict Adherence to Due Process and Formation of Opinion Based on Tangible Material
The Bombay High Court has quashed provisional attachment orders on the ground that authorities failed to follow mandatory procedures under Section 83 of the GST Act, including the requirement to form an opinion based on tangible material. The Court emphasized that such draconian powers must be exercised strictly in accordance with law and imposed personal costs on the erring officer.
