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For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The respondent is directed to forthwith release the provisional attachment over the petitioners bank accounts.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit —  The petitioner sought a direction to the respondent to release all the bank accounts of the petitioner.  The impugned orders of provisional attachment were made in exercise of powers under section 83 of the CGST Act. Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by an order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.  In all, a sum of Rs.13,28,00,000/had been paid, either by way of reversal or otherwise. Considering the amount paid by reversing input tax credit, the interest of the Revenue was sufficiently secured. Therefore, the provisional attachment of the bank accounts of the petitioner in question was held not justified for longer. — H.M. Industrial Pvt. Ltd. Vs. The Commissioner of CGST And Central Excise [2019] 09 TAXLOK.COM 071 (Gujarat)