Section 83 of the CGST Act, 2017 —– Provisional Attachment of Bank Accounts -—- The petitioners challenged the provisional attachment of their bank accounts acted under section 83 of the Act. The advocate for the petitioners submitted that despite one year is over, the banks are not intimated about the seizing of the provisional attachment. The advocate for the respondents stated that the authorities will intimate the banks concerned in this regard to enable the operation of the bank accounts by the petitioners within one week from today. The court observed that in respect of the two bank accounts where the fresh orders of provisional attachment are passed, it will give fresh cause of action in accordance with law.

Held that:- The Hon’ble High Court discharged the Notices.