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Petitioner seeks mandamus for de-freezing provisionally attached bank account

Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the action of freezing of bank account vide letter dated 7th December, 2020, which has been done pursuant to an enquiry/proceeding launched under Section 67 against M/s Milkfood Limited in which the father of the petitioner is the CFO and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the Act. The respondent counsel sought time till 22nd January, 2021. Held that:-The Hon’ble Court listed the matter on 22nd January, 2021.