Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts -—- The Appellant department challenged the order dated 26.09.2019, whereby the petition filed by the respondent has been allowed. The appellants having invoked Section 83 by issuing provisional attachment notice dated 30.03.2019, the respondent – assessee challenged the same contending that the ingredients stated under Section 83 would not attract. The appellant counsel submitted that the respondent was issued notice and the learned Single Judge ought not to have held that no proceedings under Section 74 of the Act were pending. The counsel for the respondent submitted that the letter dated 27.08.2018 cannot be construed as the notice of proceedings initiated under Section 74. Moreover, the SCN dated 29.06.2020 has been issued by the Revenue under Section 74. The court observed that at any stretch of imagination, these documents submitted by the department would not be construed as the material evidence to establish the pendency of proceedings under Section 74 of the Act. Thus, compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and cavalier manner. They find no reasons to interfere with the well-reasoned order of the learned Single Judge.

Held that:- The Hon’ble High Court Resultantly, dismissed writ appeal.