Shri Petro Chemical Mercantile Pvt. Ltd. Vs Union of India
Date: June 21, 2026
Subject Matter
Provisional Attachment of Bank Account Without Formed Opinion Under Section 83 CGST Act is Unlawful
Summary
The High Court set aside the provisional attachment of the petitioner's bank account under Section 83 of the CGST Act. The attachment order was found to be mechanically issued without the mandatory formation of an opinion by the competent authority,…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Dr. A. Saraf, learned Senior Counsel through RVC assisted by Mr. M. Solo, learned counsel for the petitioner. Also heard Mr. C. Phom, learned counsel appearing on behalf of Mr. Yangerwati, learned C.G.C., who represents the respondent No. 1 and Mr. Thepfukedo, learned counsel appearing for the respondent Nos. 5 & 6. 2. The learned Sen…