Karnataka HC Upholds GST Bank Attachment as No Prior Section 83 Hearing Is Required

Mohammed Kamran Vs Additional Director General Directorate General of GST Intelligence (Karnataka High Court) The Karnataka High Court considered a writ petition challenging a provisional attachment order dated 27.10.2025 issued under Section 83 of the CGST Act and seeking defreezing of the petitioner’s bank accounts. The petitioner, proprietor of a scrap trading business, contended that State GST authorities had already conducted inspection and sought documents relating to assessment years 2021-22 to 2025-26, which were duly furnished. The petitioner argued that subsequent proceedings initi...