Section 83 of the CGST Act, 2017  –Provisional Attachment of Bank Account - The petitioner  challenged the orders freezing his bank account; to set aside the order vide which Electronic Credit Ledger of the Petitioner had been blocked on 12.01.2021. The respondent counsel submitted that relief may be provided for freezing of bank accounts.

Held that:- The Hon’ble High Court defreezed the bank accounts and issued notice in respect of other prayer and listed the matter on 31.08.2022.