Whether in pursuance to the order of provisional attachment under Section 83 of CGST Act, 2017, the respondents are entitled to any further monies also received in the account beyond the date on which the order of freezing is made.
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged attachments orders whereby his bank account has been attached. The court observed that an amount of about Rs. 40,000 in the bank account which has been frozen but monies are due from the overseas buyers to the petitioner and receipt whereof also is held up owing to the account having been frozen. The counsel for the respondents stated that the freezing of the account is only qua debits and not qua credits.
Held that:-The Hon’ble Court directed the respondent whether they are entitled to any further monies received in the account beyond the date on which the order of freezing is made. List the matter on 24th February, 2021.