Provisional attachment under Section 83 of GST Act invalid without proper officer forming and recording opinion, based on tangible material, that it is necessary for revenue protection prior to order.

JUDGMENT :

(G.S.Kulkarni, J.)

1. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs :

(c) that the Hon'ble Court be pleased to issue a writ of certiorari or any other writ, direction or order quashing and setting aside the Impugned Orders dated 23 January 2026 being Exhibits A and B to this Petition;

(d) pending the hearing and final disposal of the present Petition, the Hon'ble Court may be pleased to stay the operation of the Impugned Orders dated 23 January 2026 being Exhibits A and B to this Petition and consequently direct the Respondent No.4 to forthwith withdraw the attachment of the bank accounts.”

2. The grievance of the Petitioner is primarily against the impugned orders of attachment dated 23^rd January 2026 (Exhibits A and B respectively). The impugned orders are intimation to the Petitioner’s bankers namely Punjab National Bank, Mumbai and Saraswat Co-operative Bank Limited, Mumbai attaching the bank accounts of the Petitioner. One of such intimation issued to Punjab National Bank is extracted below :

“Government of Maharashtra

Department of Goods and Service Tax

Office of The,

Joint Commissioner of State Tax, .

Investigation-A,

C-Wlng, 2nd Floor, Old Building,, GST Bhavan, Mazgaon,

Mumbai-400010

No/JCST/lNV-A/ M/s. Nivara Infradevelopers LLP /DRC-22/2025-26/E-118

Mumbai Dated 23-01-2026

“FORM GST DRC- 22"

(See rule 159[1])

To,

The Manager,

Punjab National Bank,

Samartha Mandir, Bhalerao Wadi, Hanuman Road,

Vileparle East, Mumbai, Maharashtra - 400057.

IFSC: PUNB0373600

Account No: 3736002101019575

Provisional attachment of Bank Account under section 83

It is to inform that M/s. Nivara lnfradevelopers LLP (GSTIN- 27AAKFN9501B1ZF) having principal place of business at CTS No.185 185/1 to 8 , Jalmeena Chs , Tejpal Scheme, Road No.5 Junction , Vile Parle East , Mumbai Suburban, Maharashtra-400057 bearing registration number as 27AAKFN9501B1ZF, PAN AAKFN9501B is a registered taxable person under the MGST/CGST Act.2017. Mr. Prasad Shantaram Patil and Mr. Nilesh Shantaram Patil are the partners of M/s. Nivara lnfradevelopers LLP. Proceedings have been launched against the aforesaid taxable person under section 67(2) of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has account in your bank having account no.3736002101019575.

In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I Prerna Deshbhratar (IAS), Joint Commissioner of State Tax, Investigation-A, hereby provisionally attach the aforesaid account.

No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAI\: without the prior permission of this department.

Prerna Deshbhratar (IAS]

Joint Commissioner of State Tax,

lnvestigation-A, Mumbai.

1) Deputy Commissioner of State Tax, Inv-A (E-0101)

2) Assistant Commissioner of State Tax, Inv-A, (D-0103)

3) M/s. Nivara lnfradevelopers LLP.”

3. It appears from the record that on the even date, i.e. on 23^rd January 2026, the Petitioner was issued a pre-attachment communication in DRC-23, however, on the very same day, the impugned attachment notices to the Petitioner’s bankers, as extracted hereinabove, came to be issued.

4. It is Petitioner’s contention that on a plain reading of the impugned notice, as also the pre-intimation to the attachment, which is dated 23^rd January 2026, it is clear that basic principles of law are not follo