Attachment of Bank Accounts— Section 83 of the CGST Act, 2017—The petitioner challenged the orders dated 19th May, 2020 and 10th July, 2020 passed by the respondent whereby the petitioner’s bank account has been attached. The petitioner submitted that the extreme step of freezing of petitioner’s account could be resorted to only if there was a proceeding under Section 74 of the Act. No notice under Section 74 of the Act has ever been issued. He relied judgment of the Gujarat High Court in M/s Patran Steel Rolling Mill vs. Assistant Commissioner of Sale Tax, wherein it has been held that in accordance with Section 83(1), the Commissioner must record the reasons in writing to the effect that the petitioner would not be in a position to pay taxes after assessment proceedings are over before attaching any bank account or taking any such drastic action.
Held that:-The Hon’ble High Court Issued notice and directed to list on 21st September, 2020. — Global Enterprises Vs. The Commissioner of Central CGST East Delhi & Anr.  27 TAXLOK.COM 049 (Delhi)