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In the instant case it appears that the exercise of powers u/s 83 of the CGST Act is totally without any authority of law.

Attachment of Bank Accounts — Section 83 provides for provisional attachment to protect revenue in certain cases and lays down that where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account belonging to the taxable person in such manner as may be prescribed. The bank account of the petitioner was attached without any authority of law. The respondents were directed to forthwith withdraw the attachment of the bank account of the petitioner. — Alfa Enterprise Vs. State of Gujarat [2019] 17 TAXLOK.COM 002 (Gujarat)

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