Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts –-- The petitioner challenged impugned notices dated 14.02.2023 addressed to the bankers for provisionally attaching bank accounts under Section 83. The court observed that out of outstanding tax of Rs.8,42,00,000.00, the petitioner has deposited more than Rs.5 crores. Further, the petitioner has filed objection under Rule 159(5) before the respondent.

Held that:- The Hon’ble High Court directed the 1st respondent to pass an appropriate order under Rule 159 and place the same before the Court on 17.03.2023.