GST: Stop mechanical & Casual bank account attachment: HC

Vinodkumar Murlidhar Chechani Proprietor Of M/s. Chechani  Trading Co. Vs State Of Gujarat  (Gujarat High Court) We have noticed over a period of time that in each and every matter in which proceedings under Section 67 of the Act are initiated, an order of provisional attachment of the bank accounts under Section 83 of the Act would follow. This mechanical exercise of the power is not appreciated. The Legislature has thought fit to confer upon the authority the power to provisionally attach the property of the assessee in the hope that such power is not exercised casually but, only after due...