Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Account, Properties  –— The petitioner prayed for immediately removal of provisional attachment their Bank Account and for quashing and setting aside Form GST DRC-22 dated 24.07.2020 for provisional attachment of properties. The court observed that a SCN was issued in Form GST DRC-01 dated 24th August, 2020. The applicant certain documents but the authority concerned proceeded to pass the final order in MOV-07. The counsel for the petitioner submitted that at no point of time, his client was given any opportunity of hearing before passing the final order. The respondent counsel submitted that let the matter be remitted to the authority concerned for fresh consideration.

Held that:- The Hon’ble High Court quashed the impugned order and remitted  the matter to the concerned authority. The concerned authority shall furnish all the documents as demanded by the applicant. After that the applicant shall file an appropriate reply. The authority concerned shall give an opportunity of hearing and, thereafter, pass the final order on merits.