GST: Opinion under Section 83 should be strictly based upon material facts

Mutharamman & Co. Vs Principal Additional Director General (Madras High court) Conclusion: The Hon’ble High Court observed while allowing the Writ observed that the power conferred upon an authority under Section 83 of the CGST Act, 2017 is substantial and with great power comes great responsibility. Facts: The Petitioner in the present case has challenged attachment of Petitioner’s bank accounts in terms of Section 83 of CGST Act, based upon proceedings for search and seizure launched as against the Petitioner in terms of Section 67 of the Act. The case of the petitioner is that the i...