Section 83 of the CGST Act, 2017 –– Provisional Attachment of Bank Accounts ––- The appellant challenged order dated 4th October, 2021 passed by the Learned Single Bench. The petitioners have challenged the impugned order of provisional attachment of property of the petitioners dated 20th January, 2021 issued under Section 83 of the Act. The Learned Single Judge observed that already more than seven months have been passed after passing the impugned order, there is no scope of any interim order at this stage. The court after hearing observed that the order of provisional attachment passed on 20th January, 2021 during the pendency of the proceedings under Section 67 has been worked out and the proceedings under Section 67 has already been concluded and the department is said to be in the process of proceeding to take action under Section 74 of the Act.

Held that:- The Hon’ble High Court allowed the writ Appeal and set aside the order under appeal dated 20th January, 2021 and the communication dated 14th June, 2021. Further directed the respondents to intimate the appellants’ banker within one week to lift the attachment of the said bank account.