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The provisions of Section 83 mandate that the attachment of bank account be only during the pendency of proceedings in terms of Section 62/63/64/67/73/74 of the Act.

Attachment of Bank Accounts — The attachment of the petitioners' account, was on the ground that proceedings had been launched against it in terms of Section 67(2) of the CGST ACT to determine the tax or any other amount that may be due from it. The provisions of Section 83 mandate that the attachment of bank account be only during the pendency of proceedings in terms of Section 62/63/64/67/73/74 of the Act. Writ petition disposed of with the directions that the petitioner will appear before the respondent and co-operate in the completion of verification process to enable immediate issuance of show cause notice. The show cause notice shall be issued within a period of two weeks, from 21.01.2020, i.e., on or before 04.02.2020. If the show cause notice is not issued by the date as stipulated aforesaid, the attachment of the bank account will be lifted forthwith that is, on 05.02.2020. — Prime Gold International Limited Vs. The Additional Director General, The Senior Intelligence Officer, Assistant Commissioner (ST) , The Branch Manager [2020] 20 TAXLOK.COM 008 (Madras)