Matter is related to legality and validity of the attachment of the bank account of the petitioner. This court is of the view that petitioner may file rejoinder affidavit.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts –-- The petitioner challenged the attachment order issued under section 83 of the Act. The petitioner contended that the conditions precedent for invoking jurisdiction under section 83 of the Act, 2017 are absent in the present case rendering exercise of power invalid. The respondent’s counsel submitted that petitioner had obtained refund of unutilized input tax credit under section 54 of the Act fraudulently as a result of which an amount of Rs. 5.20 crores was credited in the bank account of the petitioner maintained with respondent No.3. Proceedings under section 67 have been initiated and it is stated that proceedings under section 74 are contemplated. The court observed that petitioner may file rejoinder affidavit to the stand taken by the respondents, within two weeks.
Held that:- The Hon’ble High Court listed the matter on 9th February, 2021.