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Petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.

Section 83 of the CGST Act --- Attachment of Bank Account – The petitioners sought direction for quashing order dated 28.6.2019 and 29.7.2019 whereby respondent has confirmed the provisional attachment of bank account and the property of the petitioner under Section 83 of Act. The petitioner submitted that he has seven accounts and all the accounts should be defreezed so that he can run his business. Further, whatever balance was there on the date of the provisional order of attachment, he undertook to maintain that much balance in those accounts. The respondent is not in a position to deny the logic of the prayer made by the petitioner.
Held that:- The Hon’ble High Court held that that all the accounts of the petitioner be defrozen and he would maintain the amount which was present in the accounts on the date of provisional attachment.—Baldev Krishan Gupta And Co. (Huf) Through Its Proprietor Baldev Krishan Vs. State of Punjab And Others [2020] 20 TAXLOK.COM 167 (P&H)