Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts - The petitioner challenged a communication dated 06.12.2022, whereby, the petitioner’s current bank account was frozen. The petitioner claimed that the Manager of the bank, declined to inform him the reason for freezing withdrawals on the ground that the same was confidential. The counsel for the respondent submitted that information had been received from another Commissionerate, wherein, the petitioner was named as one of the suspicious entities and it has availed of a GST refund of Rs.2.4 crores and the same is under investigation. The court observed that it would not be apposite for Respondent no.3 to provisionally attach the petitioner’s bank account for any amount in excess of Rs.2.4 crores.

Held that:- The Hon’ble Court directed that the Respondent will complete the proceedings initiated against the petitioner as expeditiously as possible. Further for the reasons for freezing the bank account is concerned, the petitioner is at liberty to approach the Bank for seeking the reasons for freezing the bank account. The bank is directed to provide the petitioner the reasons for the same.