Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —-- These intra-Court appeals are directed against the common order dated 4th March, 2020, wherein the appellant/Revenue has been reprimanded and cost of Rs. 5,00,000/- has been imposed on the ground that the action of the authorities is illegal by keeping the provisional attachment in state of continuance, when the first order of provisional attachment ceased to operate. The court observed that imposition of costs and that too at the rate of Rs.5,00,000/- for each of the assessee is not called for and it is not a case where cost has to be imposed, as directed by the learned writ Court.

Held that:- The Hon’ble High Court allowed the appeals filed by the Revenue to the extent by deleting and vacating the observations, which led to imposition of cost as also the cost which has been imposed.