Bombay HC: Bank Attachment cannot be justified by mere assertion of protecting Revenue
Team BharatX·9 Oct 2026
Bombay HC holds that provisional attachment of bank accounts requires tangible material showing that the taxpayer is likely to defeat a potential demand and that attachment is necessary to protect revenue. HC rules that a mere statement that the attachment is required to protect revenue does not satisfy the statutory conditions, and the order must demonstrate application of mind. It is also clarified by HC that the Department cannot supplement an otherwise invalid attachment order by introducing fresh reasons in its affidavit. Accordingly, the HC quashes the provisional bank attachment order while leaving the Department free to pass appropriate orders in accordance with law.