HC stays Provisional Attachments order passed without application of mind

Kerala Communicators Cable Limited Vs The Commissioner Of Central Tax And Central Excise (Kerala High Court) On a reading of Exts. P9, P9(A) and P9(B) orders, I am prima facie satisfied that none of the stipulations specfified in para 72 of the aforesaid judgment are evident in the orders impugned in this writ petition. I am prima facie satisfied that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. In this context, I also bear in mind that the crippling effect an order of provisional attachment, on the bank account...