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This court dispose of the present petition, without prejudice to the rights and contentions of the Petitioners, granting them liberty to file their objections, under Rule 159(5) of the Rules against provisional attachment/freezing of bank accounts.

Section 83 of the CGST Act, 2017—Provisional attachment -- The petitioners sought quashing of the Form GST DRC-22 and directions for de-freezing the bank account. The respondent counsel submitted that pursuant to the search action carried out under Section 67 against two companies, a scam of fraudulent availment of the ITC in respect of 328 companies has been unearthed. The accounts of the Petitioners have been frozen under Section 83 of the Act. He further submits that there is an alternate efficacious statutory remedy available under Rule 159(5). The Petitioner counsel submitted that they are willing to take recourse to the remedy available and prayed for a time-bound direction to the authorities to decide the objections. Held that:-The Hon’ble High Court directed to the Petitioners to file their objections, under Rule 159(5). The authority shall, within a period of two weeks of receipt of the objections, dispose of the same by way of necessary orders.