Section 83 of the CGST Act, 2017 — Provisional attachment of Bank Accounts –-- The petitioner prayed for quashing of letter/intimation dated 09.02.2021, invoking power under Section 83 of the Act, provisionally attaching the bank account of the petitioners The court observed that the order of provisional attachment is dated 09.02.2021 and one year has already expired. Though a statement has been made in the counter affidavit that the provisional attachment was reviewed by the Commissioner on 11.03.2022, whereafter such attachment for further period was approved, no such order has been placed on record. In any case, Sub-Section (2) of Section 83 of the CGST Act is very clear and continuance of the impugned order of provisional attachment dated 09.02.2021 cannot be sustained.

Held that:- The Hon’ble High Court set aside the impugned order.