Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts – The petitioner challenged provisional attachment of bank accounts under section 83 of the Act and also the provisional attachment of the ITC under  Rule-86A of the Rules. The court observed that the orders of provisional attachment have outlived since the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83 and under Rule-86A. Thus, as on date there are no orders of attachment of all the four current accounts as well as there is no attachment of the Input Tax Credit. The counsel for the petitioner pointed out that the laptop and a mobile phone were also seized and not released. The court observed that after the goods are seized under sub-section (2) to Section 67 and no notice in respect thereof is issued within six months of the seizure, the authority concerned is obliged to return to the person from whose possession such goods were seized.

Held that:- The Hon’ble High Court directed the authority concerned to look into this aspect so far as the laptop and mobile phone is concerned.