Section 83 of the CGST Act, 2017— Provisional Attachment -- The petition has been filed challenging the order passed by respondent whereby it has kept the provisional attachment orders alive after specifying that the reason for attachment was that proceeding under Section 67 of Act was pending. The petitioner submitted that though the DGGI was investigating the matter. He submits that since no proceeding has been launched under Section 74 of the Act, thus, the impugned provisional attachment order is without jurisdiction and illegal. The respondent submitted that the petitioner has maintained no record of transaction undertaken during the Financial Years 2017-18 and 2018-19 and has not provided any evidence of genuineness of ITC availed by it.
Held that:-The Hon’ble High Court directed to DGGI to conclude the investigation within three months. The petitioner shall cooperate with the respondents in the investigation of the present case.—Watermelon Management Services Private Limited Vs The Commissioner, Central Tax, GST Delhi (East) & Anr.  25 TAXLOK.COM 069 (Delhi)