Mohammed Kamran Vs ADG, DGGI, Bengaluru
Date: April 29, 2026
Subject Matter
Provisional Attachment Under Section 83 Not Vitiated by Lack of Prior Hearing or Statutory Bar
Summary
The writ petition is disposed of , as the High Court found that the provisional attachment order under Section 83 of the CGST Act was not vitiated by the absence of a pre-decisional hearing or by the unsubstantiated claim of a statutory bar under Sec…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The captioned writ petition is presented calling in question the provisional attachment order dated 27.10.2025 issued by the respondent under Section 83 of the Central Goods and Services Tax Act, 2017 (for short “the Act”) and seeking a consequential direction to defreeze the petitioner’s bank accounts. 2. The petitioner claims to be the prop…