Provisional Attachment — Provisional attachment can only be done consequent to an order of the Commissioner but this should ensure application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered. Since no order is available on file indicating application of mind by the Commissioner before the petitioner’s bank accounts were attached. Order of attaching the petitioner’s bank account set aside. — Bhattad Industries Pvt. Ltd. Through Director Shekhar Bhattad Vs. Union of India Through Asstt. Commissioner of Central Goods And Service Tax [2019] 15 TAXLOK.COM 007 (Bombay)