Case Note & Summary
The petitioner, Buckbox Infotech Private Ltd., a technology services provider registered under GST in Gujarat, challenged two attachment orders dated 05.11.2025 and 01.02.2026 passed by the Director General of GST Intelligence under Section 83 of the Central Goods and Services Tax Act, 2017, attaching its current bank account with IDBI Bank. The petitioner contended that no show cause notice under Section 73 or 74 of the CGST Act was issued prior to the attachment, rendering the orders illegal and without jurisdiction. The respondents argued that the petitioner had an alternative remedy of appeal under Section 107 and that the attachment was justified to protect revenue. The court, after hearing both sides, held that Section 83 is a provisional measure that can only be invoked during the pendency of proceedings under Section 62, 63, 64, 67, 73, or 74, and that no such proceedings were pending against the petitioner. The court emphasized that attachment without prior notice violates natural justice and that the writ petition was maintainable despite alternative remedy as the order was patently without jurisdiction. Consequently, the court quashed both attachment orders and directed the release of the bank account. The judgment was delivered by a division bench of Justices A.S. Supehia and Pranav Trivedi on 23.02.2026.
Headnote
A) GST Law - Attachment of Bank Account - Section 83 of Central Goods and Services Tax Act, 2017 - Requirement of Prior Notice - The court held that an attachment order under Section 83 cannot be passed without first issuing a show cause notice under Section 73 or 74 of the CGST Act, as the provisional attachment is meant to protect revenue during pendency of proceedings, not as a standalone measure. The impugned order was quashed for non-compliance with natural justice. (Paras 5-6) B) GST Law - Writ Jurisdiction - Alternative Remedy - Section 83 of Central Goods and Services Tax Act, 2017 - The court held that despite availability of alternative remedy under Section 107 of the CGST Act, a writ of certiorari is maintainable when the impugned order is patently without jurisdiction or violates principles of natural justice. (Para 5)
Issue of Consideration
Whether an order of attachment of bank account under Section 83 of the Central Goods and Services Tax Act, 2017 can be passed without issuing a prior show cause notice under Section 73 or 74 of the Act.
Final Decision
The court allowed the writ petition, quashed the attachment orders dated 05.11.2025 and 01.02.2026, and directed the respondents to de-freeze the petitioner's bank account bearing 13010200004242 with IDBI Bank.
Law Points
- Attachment under Section 83 of CGST Act requires prior notice of demand under Section 73 or 74
- attachment order must be based on tangible material
- writ of certiorari lies against quasi-judicial orders without alternative remedy
