Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts –-Pursuant to a demand notice under Form GST DRC-07 dated December 15, 2018, the bank account of the petitioner was attached by issuing GST DRC-13 dated July 06, 2022. The counsel for the petitioner submitted that the bank account of the petitioner was erroneously attached as there is another registered person of the same name in records of the authority.

Held that:- The Hon’ble High Court directed that being the position, the demand dated December 15, 2018 and the consequent attachment of the bank account of the petitioner dated July 06, 2022 are set aside.