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This Court directed to refund the amount to the petitioner which was deposited by him without there being any Show Cause Notice or demand.

Section 83 of the CGST Act— Provisional Attachment of Bank Accounts --The petitioner challenged an order by which his bank account was attached and also prayed for refund of Rs. 63.00 lakhs which was got deposited without any SCN or demand. Regarding second prayer the petitioner counsel relied a Division Bench Judgment of this Court in Concepts Global Impex Vs. Union of India, wherein an identical situation was there and this Court has directed the refund of the amount after retaining 10% of the duty demanded. The court observed that under Rule 159, a person whose property has been provisionally attached can file objections and if the written order of the Commissioner is not communicated to him he would not be in a position to know the reasons to attach the property. Regarding second prayer the court observed that the judgment of the Division Bench of this Court would be binding on this Bench. Held that:- The Hon’ble High Court set aside the order of attachment and disposed the prayer for refund in the same terms as in the case of Concepts Global Impex.