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The provisional attachment of the cash credit account cannot continue and the same is hereby lifted.

Section 83 of the CGST Act, 2017— Provisional Attachment —–The applicant prayed for quashing to declare the Order dated 15.01.2018; to quash the Form DRC-22 dated 06.10.2020 attaching the property and DRC-22 dated 07.10.2020 attaching the bank accounts and fixed deposits. The applicant was served with a SCN under Section74 for Rs. 3,46,133/- (inclusive of interest and penalty). The applicant submitted that for a liability of Rs. 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. The respondent passed an order of provisional attachment of the immovable properties as well as the applicant’s cash credit account in Form GST DRC-22, dated 06/10/2020. The court observed that cash credit account should not have been ordered to be provisionally attached under Section 83. Held that:- The Hon’ble High Court lifted the provisional attachment of the cash credit account. If the entire liability as sought to be fasten is discharged by the applicant, then the authority may continue passing appropriate orders lifting the provisional attachment of the immovable properties also.
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