JUDGMENT :

Dr Dhananjaya Y. Chandrachud, J

A. Factual Background

B. Submissions

B.1 Maintainability of the writ petition before the High Court

B.2 Challenge on merits: improper invocation of Section 83

C. Legal Position

C.1 Maintainability of writ petition before the High Court

C.2 Provisional Attachment

C.3 Delegation of authority under CGST Act

D. Analysis

E. Summary of findings

A Factual Background

1. This appeal raises significant issues of public importance, engaging as it does, the interface between citizens and their businesses with the fiscal administration. Legislation enacted for the levy of goods and services tax confers a power on the taxation authorities to impose a provisional attachment on the properties of the assessee, including bank accounts. The legislation in Himachal Pradesh, which comes up for interpretation in the present case, has conferred the power on the Commissioner to order provisional attachment of the property of the assessee, subject to the formation of an opinion that such attachment is necessary in the interest of protecting the government revenue. What specifically, is the ambit of this power? What are the safeguards available to the citizen? In interpretin