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Order dated 22 October 2019 provisionally attaching the bank account of the Petitioner was without jurisdiction and is liable to be quashed and set aside.

Attachment of Bank Accounts — The Petitioner was summoned under section 70 of the CGST Act to give evidence and produce documents in the office of the Directorate General of GST Intelligence. On the same day, the Bank Manager was directed that no debit be allowed to be made from the said account or any other account operated by the Petitioner. The petitioner contended that the action of the respondent-authorities is beyond the power conferred under section 83 of the Act and only if all parameters laid down in this Section are satisfied that the action of attaching a bank account can be taken. The petition allowed and the order of provisionally attaching the bank account of the Petitioner is set aside. — Kaish Impex Private Limited Vs. The Union of India, The Principal Chief Commissioner CGST & Central Excise, Assistant Commissioner of CGST Range (IV) [2020] 20 TAXLOK.COM 042 (Bombay)