Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts –—- The petitioner challenged the letter dated 27th November, 2020, whereby the Respondent has directed attachment of the immovable properties and bank accounts of the Petitioner. The counsel for the Petitioner submitted that the personal bank accounts and immovable properties of the Petitioner had been attached under Section 83 of the Act, 2017 while conducting inquiry of M/s Milkfood Ltd. Though the Petitioner owns 34.79% shares of company, yet he is neither the Director nor the authorised signatory and is not even involved in the day-to-day decision making process of the company. Moreover, he is not a taxable person as defined under Section 2(107), Act, 2017. Further, the provisional attachment order, has ceased to have effect after the lapse of one year i.e. on 27th November, 2021. The court observed that every provisional order ceases to have effect after the expiry of a period of one year from the date of the order made under Section 83(1) of the Act.

Held that:- The Hon’ble High Court directed the Respondent to defreeze the bank account and release the immovable properties of the Petitioner not later than three days.