Section 83 of the CGST Act, 2017— Provisional Attachment -- The petitioner challenged the provisional attachment order dated 05th March, 2020 issued by respondent to the petitioner’s bankers. The petitioner submitted that in the absence of any notice issued under Section 74 of the Act, 2017, no order of attachment under Section 83 of the Act, 2017 could have been passed by the respondents.
Held that:-The Hon’ble High Court directed the respondent to treat the present writ petition as an objection under Rule 159(5) of the CGST Rules, 2017 and decide the same within three working days.—Watermelon Management Services Private Limited Vs. The Commissioner, Central Tax, Gst Delhi (East) & Anr.  24 TAXLOK.COM 027 (Delhi)