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2019 (8) TMI 411 - HC - GSTProvisional attachment under GST - no SCN in respect of any alleged violation of the Act has been issued till date - non compliance of provisions of Section 83 of GST Act - HELD THAT:- Given the drastic nature of this power, the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner. This ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered. Mr. Jetly, learned Counsel appearing for the Respondent, very fairly states that no order is available on file. This would indicate that there was no application of mind by the Commissioner before the Petitioner's bank accounts in Axis Bank, Tardeo Branch and Indusind Bank, Miraroad Branch were frozen/attached. The impugned action of attaching the Petitioner's bank accounts is without authority of law. Thus set aside - petition allowed.
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