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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Nivara Infradevelopers LLP, through Designated Partner Mr.Nilesh Patil – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petition challenges gst provisional bank attachments (Para 1 , 2 , 3) |
| 2. attachment requires opinion based on tangible material (Para 4 , 5) |
| 3. arbitrary attachments warrant officer costs (Para 6 , 7) |
| 4. orders quashed for lacking procedural safeguards (Para 8 , 9 , 10) |
| 5. draconian powers prevent revenue interest abuse (Para 11 , 12) |
| 6. impose costs; permit future show cause notice (Para 13 , 14 , 15) |
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 23rd Januar
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....
Provisional attachment of bank accounts under GST Section 83 is invalid absent recorded opinion based on tangible material showing necessity to protect revenue; strict compliance mandatory, non-adher....
The court emphasized the need for strict compliance with the statutory pre-conditions for the exercise of the power of provisional attachment under Section 110(5) of the Customs Act.
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
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