Attachment of Bank Accounts — Section 83 of the CGST Act — The petitioner prayed for quashing the provisional attachment of bank account under Section 83. The petitioners pointed out that impugned provisional attachment of Bank Account has been passed on 28.05.2019 under Section 83 and it would be in vogue till 27.05.2020 i.e. for a period of one year from the date of provisional attachment. Consequently, respondents are required to give effect of de-freezing the petitioners’ bank account from 28.05.2020. The Court observed that by virtue of the Sub Section 2 of Section 83, the impugned provisional attachment of Bank account of the petitioners dated 28.05.2019 under Section 83 is in vogue till 27.05.2020, whereas, the petitioners have presented the petition on 22.06.2020.
Held that:- The Hon’ble High Court directed the respondent to defreeze the petitioners’ bank account within a period of two weeks.—A.P. Steels And Sri. Sanjay Kumar Mishra Vs. Additional Director General Dgci, Bangalore Zonal Unit, Bengaluru [2020] 26 TAXLOK.COM 074 (Karnataka)