Since huge amount is due from petitioner on account of serious violations under the Central GST Act, 2017 including non- remittance and misappropriation of huge amounts, the petitioner cannot be granted any relief in this writ petition
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts -- The petitioner challenged letter issued by the 1st respondent informing him that the 2nd respondent as well as PF authorities have issued instructions to them not to release any amount. The 2nd respondent has filed a statement pointing out that huge amount is due for serious violations under the Act, which is about 3.67 Crores, which the Society has already collected but not remitted to the Government. The Attachment Proceedings under Section 83 of Act, 2017 is already initiated against him. The court observed that the petitioner cannot be granted any relief in this writ petition.
Held that:- The Hon’ble High Court dismissed the petition.