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The order passed by the Respondent dated 6 December 2019 attaching the bank account of the Petitioner, details of which have been given in the Petition is quashed and set aside.

Attachment of Bank Accounts — The Petitioner challenged the act of the respondents of provisionally attaching its bank account. No proceedings under section 62, 63, 64, 67, 73 and 74 against the petition were pending as mentioned under Section 83 of CGST Act, which is necessary if attachment under Section 83 is to be levied. Only upon contingencies provided therein that the power under section 83 can be exercised. This power is to be used in only limited circumstances and it is not an omnibus power. Writ petition allowed and the order of attaching the bank account of the Petitioner quashed and set aside. — Gehna Trading LLP And DNB Multitrade India Pvt. Ltd. Vs. Union of India And Ors. [2020] 20 TAXLOK.COM 071 (Bombay)