Validity of order of provisional attachment of the property in exercise of powers under Section 83 of the GST Act.
Section 83 of the CGST Act, 2017—provisionsal Attachment —–The petitioner’s bank accounts and immovable property were attached under section 83 of the Act. The court heard counsel for the writ applicant.
Held that:- The Hon’ble High Court issued notice to the respondents returnable on 19.10.2020. Directed the respondent to submit appropriate reply as to his reasonable belief to take the decision to pass an order of provisional attachment of the property in exercise of his powers under Section 83 of the Act.