MH Metal And Steels Vs Principal Commissioner
Date: July 7, 2026
Subject Matter
Provisional Attachment Order Quashed Due to Absence of Tangible Basis for Revenue Protection
Summary
The Madras High Court has quashed an order of provisional attachment of the petitioner's bank account under Section 83 of the CGST Act, 2017. The Court found the order unsustainable as it merely recited the statutory language without disclosing any t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order of provisional attachment of the petitioner’s bank account under Section 83 of the CGST Act, 2017 is challenged in this writ petition. 2. Ms. Pooja Jain, learned Junior Standing Counsel, accepts notice on behalf of respondents 1 & 2. 3. Adverting to the impugned order of provisional attachment, learned counsel for the petitioner sub…