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Petitioner prayer for interim relief as unfreezing of the bank accounts

Section 83 of the CGST Act — Attachment of Bank Account – The petitioner prayed for interim relief i.e. for unfreezing of the bank accounts. The court observed that there are two preconditions which must be satisfied before the Commissioner can exercise jurisdiction under Section 83. First precondition is pendency of any proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 of the Act. Second precondition is that Commissioner must form an opinion that provisional attachment of any property including bank account is necessary for protecting the interest of Government revenue. Once these two preconditions are satisfied, Commissioner is required to pass an order in writing provisionally attaching any property including bank account belonging to the taxable person. The court further observed that in the said notice the deponent has mentioned that proceedings have been launched under Sections 67 and 74 of the Act, but in what manner the proceedings have been launched is not discernible. Held that:- The Hon’ble High Court listed the matter to be heard on 15.10.20202.