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Section 83 of the CGST Act, 2017—Attachment of Bank Accounts-- The Petitioner’s bank accounts have been provisionally attached under section 83 of the Act. By an order dated 07.02.2019, this Court had directed certain bank accounts to be released from attachment, as the attachment orders were without any authority of law. The petitioner now seeks a direction to the respondents to release the attachment over the remaining bank accounts. The petitioner had paid/reversed an amount of Rs.13,52,00,000/. The respondent submitted that a liability of Rs.14.62 Crores had been estimated.
Held that:-The Hon’ble High Court allowed the petition and directed the respondent to forthwith release the provisional attachment of remaining bank accounts. —H.M. Industrial Pvt. Ltd. Vs. The Commissioner, CGST And Central Excise  9 TAXLOK.COM 031 (Gujarat)