Power To Attach Bank Accounts Can Be Used In Limited Circumstances, Not An Omnibus Power; Bombay HC Sets Aside GST Authority's Order

The Bombay High Court last Friday quashed and set aside an order by the Directorate General of GST Intelligence holding that the said order of provisionally attaching the bank accounts of the petitioner was without jurisdiction. A division bench of Justice Nitin Jamdar and Justice MS Karnik was hearing a writ petition filed by Kaish Impex Pvt Ltd through its Director Deepak Kumar. A provisional at…