Second time attachment of bank A/c without providing fresh reasons is illegal: Allahabad HC

R D Enterprises Vs Union of India And 3 Other (Allahabad High Court) Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed. Facts- This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment order dated May 16, 2024 passed by the respondent authorities under Section 83 of the Central Goods and Service Tax Act, 2017. It is ...