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The petitioner has challenged the validity of the notice raising a demand for refund which was refunded earlier to the petitioner along with interest.

Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Account — The petitioner challenged the validity of the impugned notice dated 01.01.2021 raising a demand for refund of purported to be 50% of the amount of the GST which was refunded earlier to the petitioner along with interest. The petitioner has also challenged the subsequent order dated 22.04.2021 issued by the respondent on the basis of which the Bank has initiated the process for attaching the Bank Account of the petitioner from which the petitioner is meeting various expenses including payment of salary of the employees. A similar matter is pending before this Court in which this Court had passed an interim order on 09.04.2021 staying a similar demand notice as well restraining action for attachment of the Bank Account of the claimant. Held that:- The Hon’ble High Court directed the Revenue Authorities, in the interim, not to act upon the aforesaid demand notice dated 01.01.2021 as well as the notice dated 22.04.2021 for attaching/freezing the Bank Account of the petitioner. Listed after three weeks.
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