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592 GST LAW TIMES [ Vol. 34
insertion. It should thus, in my view, be read as clarificatory and operative retro-
spectively.
16. Learned Counsel for the petitioners also draw my attention to the
decision of the Telengana High Court in the case of Megha Engineering and Infra-
structures Ltd. v. The Commissioner of Central Tax and Others [2019-TIOL-893 = 2019
(26) G.S.T.L. 183 (Telangana)], where the Division Bench interprets Section 50 as
canvassed by the Revenue. The amendment brought to Section 50(1), was only at
the stage of press release by the Ministry of Finance at the time when the Divi-
sion Bench passed its order and the Division Bench thus states that ‘unfortunately,
the recommendations of the GST Council are still on paper. Therefore, we cannot inter-
pret Section 50 in the light of the proposed amendment’. Today, however, the
amendment stands incorporated into the Statute and comes to the aid of the as-
sessee.
17. In the light of the above discussion, these Writ Petitions are allowed
and the impugned notices are set aside. No costs. Connected Miscellaneous Peti-
tions are closed.
_______
2020 (34) G.S.T.L. 592 (P & H)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Jaswant Singh and Girish Agnihotri, JJ.
BINDAL SMELTING PVT. LTD.
Versus
ADDL. DIR. GEN., DIRECTORATE GEN. OF GST
ADDL. DIR. GEN., DIRECTORATE GEN. OF GST
INTELLIGENCE
ADDL. DIR. GEN., DIRECTORATE GEN. OF GST
C.W.P. No. 31382 of 2019 (O&M), decided on 20-12-2019
Attachment of Bank Account - Power for provisional attachment of
bank account - It is not absolute - Expression “is of opinion” or “has reason to
believe” indicates that subjective satisfaction of Commissioner depends on
facts and circumstances of each case - “Opinion” must have rational connec-
tion with or relevant bearing on formation of opinion - Rational connection
requires direct nexus/live link between protection of interest and available
property which might not be available at time of recovery of taxes after final
adjudication of dispute - “Opinion” must be formed in good faith and not be
mere pretence - Courts can determine whether formation of opinion is arbi-
trary, capricious or whimsical - “Necessary” requires that order and record in-
dicating that it was necessary to take drastic action of attachment - Section 83
of Central Goods and Services Tax Act, 2017. [para 7]
Attachment of Bank Account - Power of provisional attachment - It is
drastic and far-reaching power that must be used sparingly and only on sub-
stantive weighty grounds and reasons - It should be exercised only to protect
interest of revenue and not to ruin business of any taxable person - Section 83
of Central Goods and Services Tax Act, 2017. [para 10]
Central Goods and Services Tax Act, 2017 - Section 83 - Scope of - Pri-
marily it permits attachment of property - Property means asset which may be
movable, immovable, tangible, intangible or in form of some instrument -
Cash in hand as well as bank account is property, in form of liquidity which is
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