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The respondents were required to issue notices under Sections 73 and/or 74 of the Act to the petitioner and which the respondents have not done till now. unless the respondents issue notice, within a time bound period, a direction needs to be issued for refund of the amounts so deposited by the petitioner.

Attachment of bank account— Section 83 of CGST Act— The petition impugns the letters/orders summoning the petitioner for giving evidence and of provisional attachment, undersection 83 of CGST Act of the monies in the bank account of the petitioner and all proceedings in pursuance thereto. It appears that the respondents were required to issue notices under Sections 73 and/or 74 of the Act to the petitioner and which the respondents have not done till now. Held that— We are of the prima facie view that unless the respondents issue notice, within a time bound period, a direction needs to be issued for refund of the amounts so deposited by the petitioner; if the notices are issued, further remedy thereagainst would be available to the petitioner.
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