Formation of Opinion on Necessary Material Essential for Attaching Bank Account Provisionally under GST Act: Delhi HC

The Delhi High Court ruled that the provisional attachment of a bank account under the GST Act requires the formation of an opinion based on relevant material. The case revolved around the issue of whether the authorities can arbitrarily attach bank accounts without concrete evidence linking the account to GST evasion or other violations. The court emphasized the need for a well-founded basis for such actions to ensure that the rights of individuals and businesses are not unjustly infringed. This judgment serves as a critical reminder of the legal safeguards required in the implementation of GST laws.