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GST – Section 83 - Petitioner challenge provisional attachment of property under section 83 of CGST Act, 2017 – HELD - Each of the ingredients of Section 83 are integral to a valid exercise of power. The statute has not left the formation of opinion to an unguided subjective discretion of the Commissioner - The formation of the opinion must bear a proximate and live nexus to the purpose of protecting the interest of the government revenue. The expression "it is necessary so to do" clearly evidences an intent of the legislature that an attachment is authorized not merely because it is expedient to do so but because it is necessary to do so in order to protect interest of the government revenue - The word “necessary” postulates that the interest of the revenue can be protected only by a provisional attachment without which the interest of the revenue would stand defeated. Thus, a more stringent requirement than a mere expediency, has been provided in Section 83. The exercise of unguided discretion cannot be permissible because it will leave citizens and their legitimate business activities to the peril of arbitrary power. There must be a valid formation of the opinion that a provisional attachment is necessary for the purpose of protecting the interest of the government revenue – Section 83 necessarily requires existence of tangible material before the Commissioner so as to enable him to form his opinion for provisional attachment of the property of an assessee including bank account, which may indicates a live link to the necessity to order a provisional attachment to protect the interest of the Government Revenue - Each of the ingredients of Section 83 must be strictly applied and complied before a provisional attachment on the property of an assesses can be made - In the impugned provisional attachment order there is absence of the ingredients of Section 83. Therefore, the impugned order having been passed Commissioner by arbitrarily exercising his power, cannot be sustained and quashed with exemplary cost - Writ petition is allowed with cost of Rs. 50,000/- which shall be paid by the respondents to the petitioner within two weeks
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