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In the meanwhile, by way of ad-interim relief, the respondent is directed to forthwith release the attachment over the bank accounts of the petitioner, subject to the petitioner maintaining an amount of Rs.4,00,00,000/- in its Account No.117013011046 with the Dena Bank, Ahmedabad.

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Section 83 of the CGST Act, 2017—Attachment of Bank Accounts— The Petitioner’s six bank accounts have been provisionally attached by issuing notice under section 83 of the Act for recovery of a sum of Rs. Three Crores and more. The show cause notices have been issued on 21 st and 26 th December, 2018 and immediately thereafter, the orders of provisional attachment have been made. The Hon’ble Court observed that the petitioner is not a fly by night operator and has paid duty and tax of more than One Hundred Crore in the last year.

Held that:-The Hon’ble High Court issued Notice, in the meanwhile, by way of ad-interim relief, the respondent is directed to forthwith release the attachment over the bank accounts of the petitioner, subject to the petitioner maintaining an amount of Rs. 4,00,00,000/- in his account. — Messrs Mono Steel (India) Ltd. Vs. State of Gujarat [2019] 8 TAXLOK.COM 066 (Gujarat)