Section 83 of the CGST Act, 2017  –Provisional Attachment of Bank Accounts - The petitioner prayed for quashing and setting aside the Orders dated 12 December 2019 and 31 December 2019, vide which bank accounts have been attached. The counsel for the respondent submitted that a SCN under Section 73 of the Act would be issued to the Petitioner.

Held that:- The Hon’ble High Court quashed the impugned orders and directed the respondent to issue SCN under Section 73 . The Respondents shall grant an opportunity of being heard to the Petitioner and decide the matter on its own merits in accordance with law.