Section 83 of the CGST Act, 2017 --- Provisional Attachment of Bank Accounts —- The petitioner sought direction to unblock the bank account, which relates to the refund sanctioned and credited in his account. The counsel for the petitioner submitted that it is not open for the respondents to indefinitely block the petitioner’s bank account and in the event, the respondent finds that the order of refund is erroneous or requires review, it would be necessary for the respondent to take recourse to Section 107(2) of the Act. The court observed that Section 73 and 74 of the Act provide for recovery of refund where the same has been erroneously granted. The blocking of the bank account has been taken under Section 83 of the Act. The said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline.

Held that:- The Hon’ble Court directed the respondent to reconsider the petitioner’s request for lifting of the block placed on the petitioner’s bank account and continue the same only if it is satisfied that the conditions as specified in Section 83 of the Act continue to exist.