As an interim measure, we direct the respondents to unfreeze the current account and saving account of the petitioner lying with the Kotak Mahindra Bank while continuing attachment of the other accounts till the next date.
Section 83 of the CGST Act — Provisional Attachment of Bank Accounts – The petitioner challenged the provisional attachment of bank accounts under Section 83 vide letter dated 9th November. The petitioner submitted that there has been no adjudication of dues. Though provisional attachment is permissible under Section 83 of the Act conditions stipulated thereunder have not been complied with in as much as no enquiry has been initiated against the Petitioner. Rather, enquiry has been initiated against another company. Further, attachment of the bank accounts has been made by the Assistant Commissioner and not by the Commissioner as is the requirement of law.
Held that:- The Hon’ble High Court issued notice. Further, held that as per provisional attachment dated 9th November, 2020, claim of the respondents is to the tune of Rs. 6,83,85,272/-. Two savings account having deposits of Rs. 2,04,404/- and Rs. 5,07,642/- respectively are unfrozen while the other accounts remain frozen. List on 17th December,2020.