The Cash Credit Account cannot be ordered to be attached. This court directed that the provisional attachment of the cash credit account shall no longer operate. The provisional attachment is ordered to be lifted.
Attachment of bank accounts- The challenge in this writ application is to the legality and validity of the order of provisional attachment of the bank accounts passed under Section 83 of the CGST Act. There are two orders on record. The first order is for the provisional attachment of the Cash Credit/Current Account held by the writ applicant with the AMCO Bank. The second order is also of the provisional attachment under Section 83 of the GST Act of one Current Bank Account and one Savings Bank Account held by the writ applicant in the HDFC Bank Ltd. The challenge to this action of invoking Section 83 of the Act by the respondents is on manifold grounds.
Held that- by way of an interim order, we direct that the provisional attachment of the cash credit account referred to above maintained with the AMCO Bank, Ahmedabad, shall no longer operate. The provisional attachment is ordered to be lifted.
The AMCO Bank shall permit the writ applicant to operate the Cash Credit Account referred to above. So far as other two accounts maintained with HDFC Bank Ltd. are concerned, appropriate order shall be passed on the next date of hearing.
In view of this order passed today, the connected civil application would not survive and stands disposed of accordingly.