--- title: "MH Metal and Steels v Principal Commissioner of GST and Central Excise, Madras High Court, WP No. 24414 of 2026, 08 July 2026" date: 2026-08-03 author: "King Stubb & Kasiva" url: https://ksandk.com/newsletter/section-83-cgst-act-provisional-attachment/ --- # MH Metal and Steels v Principal Commissioner of GST and Central Excise, Madras High Court, WP No. 24414 of 2026, 08 July 2026 Posted On - 3 August, 2026 • By - King Stubb & Kasiva MH Metal and Steels filed a writ petition in the Madras High Court challenging the provisional attachment of their bank accounts under Section 83 of the CGST Act, 2017. The petitioner contested the validity of the impugned order, pointing out that it falsely cited active proceedings under Sections 74 and 122 of the Act, whereas the actual show-cause notice from State GST authorities was issued after the attachment had taken place. The High Court quashed the provisional attachment order, declaring that the authorities failed to meet the strict statutory prerequisites of Section 83. The court noted that the order was merely a “mechanical recitation” of the law and failed to provide any tangible material or rational basis to show why attaching the accounts was necessary to protect government revenue. The court left the door open for the respondents to take future action in accordance with the law.  *Last Updated on 3 August, 2026* Get King Stubb & Kasiva’s legal updates in your Google feed[![Add King Stubb & Kasiva as a preferred source on Google](https://ksandk.com/wp-content/uploads/google_preferred_source_badge_light_en@2x.png)](https://www.google.com/preferences/source?q=https://ksandk.com/) --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)