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The orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable.

Attachment of Bank Accounts — The petitioners challenged the provisional attachment orders passed under section 83 of the GST Act, 2017 provisionally attaching the bank accounts of the petitioners. In the impugned orders, it is stated that the attachment was being made during the pendency of proceedings under section 67 of the GST Acts whereas no proceedings were pending under section 67 of the GST Acts. Thus, in the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable. — Kushal Ltd. Vs. Union of India [2019] 19 TAXLOK.COM 059 (Gujarat)

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