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Orders under Section 83 of the CGST Act, 2017, only direct that no debit shall be made from the bank account of the petitioners and, therefore, refund from the Custom Department can be credited in the petitioners’ said bank accounts.

Attachment of Bank Accounts — The respondents provisionally attached the petitioners’ bank accounts by passing orders under Section 83 of CGST Act, 2017. The petitioners are seeking direction to the respondents to de-freeze/withdraw restrictions placed on operations of their accounts in question. The petitioner withdrew the petition with liberty to file objection in terms of clause (5) of Rule 159 of CGST Rules, 2017. — Elenya India Trading Pvt. Ltd. and Anr., and Faxon India Trading Pvt. Ltd. and Anr. Vs. Office of The Principal Commissioner of Central Tax and Central Excise and Ors. [2019] 16 TAXLOK.COM 078 (Bombay)