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2019 (8) TMI 411

..... 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. Thi .....

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..... of Respondent Nos. 1 - the Assistant Commissioner of Central Goods And Service Tax under the Goods & Service Tax Act, 2017 (the Act) in having directed the Petitioner's bankers, viz. Indusind Bank, Miraroad Branch and Axis Bank, Tardeo Branch to freeze the Petitioner's accounts with them. 3. The grievance of the Petitioner is that the action of freezing the two bank accounts is arbitr .....

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..... fore an attachment of a bank account is ordered. 5. 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. 6. In the above view, we hold t .....

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