Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank account —- The petitioners challenged the letter dated 07th December, 2020 issued under Section 83 of the Act, 2017 whereby the Respondent has directed the Bankers to provisionally attach the bank accounts as well as immovable properties. The counsel for the Respondent stated that a show cause notice dated 15th July, 2021 under Section 74 of the Act has been issued to all the Petitioners proposing imposition of penalty. Fresh DRC-22 notices have been issued to all the Petitioners debit freezing their bank accounts for Rs. 25,000/- each. The counsel for the Petitioners stated that they have no objection to their accounts being debit freezed for Rs. 25,000/- each. He however, prays that the amount lying over and above Rs. 25,000/- in the bank accounts of each of the Petitioners be allowed to be withdrawn/utilized.

Held that:- The Hon’ble High Court directed the bankers of the Petitioners to debit freeze the account of the Petitioners for Rs. 25,000/- each. The immovable properties of the Petitioners are directed to be released/de-freezed not later than three days.