Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank accounts  —–The petitioner’s bank account were attached under Section 83, by order dated 22.10.2021. Earlier the writ petition was allowed by order dated 11.05.2022 on the ground that no proceeding under Section 74 was pending as on the date of attachment. Thereafter, the respondent has passed the order dated 18.05.2022 intimating the Bank that the attachment has been quashed. On the very next day, the respondent no.2 has passed the impugned order dated 19.05.2022, and attached the bank account. The court perused the provisions of Section 83 of Act as substituted by the Finance Act, 2021, which has come into force w.e.f. 01.01.2022. The court observed that in the impugned order dated 19.05.2022, the respondent no.2 has not mentioned at all that when proceeding under Section 74 of Act has been initiated. Thus, prima facie the impugned order appears to be an abuse of the power by the respondent no.2 and an attempt to over reach the judgment of this Court dated 11.05.2022. Despite time granted by order dated 15.06.2022, the respondents have not filed counter affidavit.

Held that:- The Hon’ble High Court granted three days to the respondents to file counter affidavit and directed to put up as a fresh case on 08.07.2022.