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From the facts as emerging from the record, it appears that provisional attachment of the bank accounts of the petitioner has been made under section 83 of the Central Goods and Services Tax Act, 2017, however, no copy of any order under section 83 of the said Act appears to have been served upon the petitioner.

Section 83 of the CGST Act, 2017—Attachment of Bank Accounts—The Petitioner’s bank accounts have been provisionally attached under section 83 of the Central Goods and Services Tax Act, 2017, however, no copy of any order under section 83 of the said Act, have been served upon the petitioner. The order of provisional attachment of property under section 83 issued to the concerned bank is in Form DRC-22 which is referable to rule 159(1) of the Central Goods and Services Tax Rules, 2017. It is difficult to comprehend as to how the supplier whose property is attached would be in a position to file objection under sub-rule (5) of rule 159 if a copy of such order is not furnished to such supplier.

Held that:-The Hon’ble High Court issued Notice, returnable on 29.01.2019.— H.M. Industrial Pvt. Ltd. Vs. The Commissioner, CGST And Central Excise [2019] 8 TAXLOK.COM 026 (Gujarat)