Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts -  The respondent admitted that there was an error in the judgment on his part and has tendered unconditional apology. There were two provisional attachments, both dated 3rd February 2022, have been raised. The court observed that the respondent have taken prompt steps upon receiving letter to unblock the ITC credit. The Petitioner also submitted that the action of Respondent No.1 has resulted even in the Customs Authorities not processing Petitioner’s refund application.  

Held that:- The Hon’ble Court directed the respondent that non availability of this order will not be an excuse, to unblock the ITC credit of Rs.24,26,371/- within 24 hours. Further, directed the Customs Authorities to process the refund application of Petitioner within two weeks and pass such orders as they may deem fit in accordance with law.