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Attachment of Bank Accounts was not valid.

Attachment of Bank Accounts — The petitioner challenged the order passed by the respondent in exercise of power conferred under Section 83 of CGST Act, 2017 whereby respondent provisionally attached bank account of the Petitioner to safeguard interest of revenue. The power of attachment of bank account cannot be exercised as per whims and caprices of the Authority. The Commissioner is bound to ensure that by attachment of property or bank account, interest of revenue is going to be protected. In the absence of record showing that interest of revenue is protected by attaching property or bank account, action deserves to be declared as taken without application of mind and formation of opinion on the basis of cogent material. Thus, attachment of current account having debit balance does not protect interest of revenue, instead merely ruins the business of a dealer. Writ petition allowed and the order of provisionally attachment bank account of the Petitioner is quashed. — Bindal Smelting Pvt. Ltd. Through Its Director. Vs. Additional Director General, Directorate General of GST Intelligence [2019] 19 TAXLOK.COM 104 (P&H)