Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts -– The petitioner sought to quash the order dated 07/04/2022 passed under section 73 of the Act, whereby the demand is raised for mismatch of ITC between GSTR 2A vs GSTR 3B. The petitioner submitted that the demand raised was for no fault of his. Further, he could not file the appeal within three months under section 107 of the Act, as his mother had passed away in January,2021 and sister was suffering from cancer and his accounts were provisionally attached. The court relied upon the decision of the Hon’ble Apex Court rendered in the case of Union of India Vs. Bharti Airtel Ltd. & Ors., whereby the Hon’ble Court has held that Form GSTR-2A is only a facilitator for taking an informed decision while doing self-assessment and also considered personal circumstances of the petitioner.

Held that:- The Hon’ble High Court directed the petitioner to go to the appellate authority, which shall without taking an objection with regard to the limitation, decide this matter on merits. Further directed the petitioner to pre deposit Rs.2,02,245/- within a period of two weeks. Once that amount is deposited, he will be entitled to make a request for the release of his bank account, before the appellate authority immediately, which shall be decided within one week.