2019 (8) TMI 411

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..... ni and Mr. R.P. Shah, for the Petitioner. Mr. Pradeep S. Jetly, a/w. Mr. J.B. Mishra, for the Respondent.   P.C:. At the request of the Petitioner, the petitions are taken up for final disposal at the stage of admission. 2. These two petitions, under Article 226 of the Constitution of India, challenge the action of Respondent Nos. 1 - the Assistant Commissioner of Central Goods And Servic .....

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..... 's bank accounts is without jurisdiction. 4. We are of the view 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. 5. Mr. Jetly, learned Counsel .....

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