Section 83 of the CGST Act, 2017 --- Provisional Attachment of Bank Accounts —- The petitioner challenged an order dated 06.02.2023, whereby bank accounts have been provisionally attached. The Petitioners are neither taxable persons nor persons covered under Section 122(1A) of the Act. The respondent viewed that the funds lying in the account of the petitioners belonged to the partners of fake firms. The court observed that the petitioners are not taxable persons or persons as specified in Section 122(1A) of the Act. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts and assets of taxable persons and persons specified under Section 122(1A) of the Act. It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any taxable person. The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied.

Held that:- The Hon’ble Court set aside the order dated 06.02.2023 in so far as it attaches the bank accounts of the petitioners.