Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts -– The petitioner sought to quash the order of the attachment on Bank Accounts issued under section 83.  It is submitted that there are no proceedings under any Acts pending and therefore, the very order of attachment is contrary to the law. The court observed that the attachment of the bank accounts during the search proceeding are without any subjective satisfaction. The order was issued without there being any pendency of the proceedings.

Held that:- The Hon’ble High Court directed that on filing an Undertaking before this Court of maintaining the balance of Rs.5,88,153/- in savings account and balance of Rs.88,843/- in current account, the petitioner is permitted to operate his current account upon the attachment being lifted on his current account. Further directed to complete the scrutiny by 11/01/2023 and list the matter on that day finally.