Section 83 of the CGST Act, 2017 — Provisional attachment of Bank Accounts  —–The petitioner prayed for a writ of certiorari quashing order dated 22.10.2021 directing provisional attachment of the bank accounts. The respondent submitted that at the time of attachment, proceedings U/s 74 of the Act were pending. The court observed that bare reading of Section 74 reveals that proceedings under Section 74 starts with issuance and service of notice upon the assessee. It has been admitted in the personal affidavit filed today by the respondent that no notice under Section 74 has yet been issued. Thus, as on the date of attachment order dated 22.10.2021, there was no notice under Section 74. Consequently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable.

Held that:- The Hon’ble High Court allowed the writ petition and quashed the attachment order dated 22.10.2021.