Section 83 of the CGST Act, 2017— Provisional Attachment of properties-Property of Partner —– The applicant prayed for quashing the orders of provisional attachment of properties in FORM GST DRC-22 dated 25.11.2021, 26.11.2021 and 27.11.2021 issued by Respondent No.3 as the same being dehors the provisions of section 83 of the CGST Act, 2017. The court observed that the respondent attached property of partner and sundry debtors. The court further observed that as far as possible, the authority should ensure that the attachment does not hamper the normal activities of the taxable person. It has been clarified that the raw materials and input required for the production or finished goods should not normally be attached by the department.

Held that:- The Hon’ble High Court quashed attachment of the stock lying at the factory premises dated 25th November 2021, the attachment of the sundry debtors and the attachment of the immovable property of partner of the firm dated 27th November 2021. All other properties shall remain under provisional attachment in accordance with law.