Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts —- The petitioner challenged the order for provisional attachment of 38 bank accounts. The respondent counsel submitted that the respondent would lift the provisional attachment orders vis-à-vis all bank accounts provided Rs. 1,67,550.12/- is remitted to it.

Held that:- The Hon’ble Court directed that the respondent will lift the provisional attachment order. The concerned banks will remit the amounts available in the accounts of the petitioners to the respondent. The respondent will invest the money in an interest-bearing fixed deposit. The amount so invested and the interest accrued, will abide by the final orders passed in the adjudicatory process. The petitioners will be afforded opportunity to contest the show cause notice, if served on the petitioners. The SCN, if any, is served on the petitioners, within the next three weeks.