Section 83 of the CGST Act, 2017—Attachment of Bank Accounts-- The Petitioner’s bank accounts have been provisionally attached under section 83 of the Act by the respondent. The petitioners have averred that if it is found necessary as a condition of releasing the attachment over the bank accounts, they are ready and willing to offer their property for attachment in order to secure interest of the Government revenue. The petitioner submitted that in view of the attachment over the bank accounts, it is difficult for them to manage its day-to-day affairs. The Respondent submitted that if the court is inclined to consider the offer made by the petitioner, while releasing the bank accounts, the petitioner may be directed to maintain such amount as the court deems fit, in the said bank accounts.

Held that:-The Hon’ble High Court directed the Respondent to release the attachment over the bank accounts of the petitioner subject to attachment of the property. The Petitioner would file an undertaking before the court in respect of the property which has been offered by them for attachment for release of the bank accounts. The petitioner shall also maintain an amount of Rs.50,00,000/- in its Account. — Lalitbhai Natvarlal Patel Vs. Additional Director General Dggi, Azu [2019] 9 TAXLOK.COM 039 (Gujarat)