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Since the entire amount for which the order of provisional attachment was issued has been paid, order needs to be quashed.

Attachment of Bank Accounts — The appellant challenged the communication of directing the provisional attachment of his Bank Account issued in exercise of the powers under CGST Act, 2017. The respondent does not dispute that the entire amount due and payable, for which the provisional attachment under Section 83 of the CGST Act was issued has been paid by the appellant. Thus, the Appeal succeeds and the impugned communication set aside. — B.S. Rajashekhar Proprietor M/S. Gemini Security And Allied Service Vs. The Commissioner- Central GST Bengaluru And Others [2019] 17 TAXLOK.COM 099 (Karnataka)