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It is the grievance of the petitioner that by the communication, the respondent no.1 has directed the respondent no.2 to attach the amount standing in the bank account of the petitioner, without mentioning the pendency of the proceedings

Section 83 of the CGST Act — Provisional Attachment of Bank Accounts -- The petitioner challenged the communication dated May, 2020 vide which the respondent no.1 has directed the respondent no.2 to attach the amount standing in his bank account, without mentioning the pendency of the proceedings, if any, launched against the petitioner as required under Section 83 of the Act, 2017. The petitioner further submitted the order of cancellation of GST registration, which states that no amount is due from the petitioner. Held that:-The Hon’ble Court listed on 8th January, 2021.