Provisional GST Attachment Invalid Due to Mechanical Exercise of Section 83 Powers

Shri Petro Chemical Mercantile Pvt. Ltd. Vs Union of India And 5 Ors (Gauhati High Court) The petitioner challenged the provisional attachment of its bank account under Section 83 of the Central Goods and Services Tax Act, 2017, imposed through an Attachment Order dated 27.02.2026. The petitioner contended that the order had been issued mechanically without complying with the statutory requirement of forming an opinion that such attachment was necessary to protect the interest of government revenue. It argued that the attachment order merely stated that it was passed to protect revenue by exer...