Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Accounts -—– The petitioner challenged the order dated 31st March, 2021, whereby the respondent has directed the Bankers of the petitioner to provisionally attach the petitioner’s personal bank accounts and immovable properties. The counsel for the petitioner submitted that the petitioner is not a ‘taxable person’ as defined under Section 2(107) of the Act. There is no material on record to show the involvement of the petitioner in the alleged offence. The court placed its reliance on the decision in respect of Watermelon Management Services Private Limited vs. The Commissioner, Central Tax, GST Delhi (East) & Anr., wherein it was held that writs cannot be entertained as petitioner has efficacious alternative remedy before competent authority by filing objections under Rules 159(5) of the Rules.

Held that:- The Hon’ble High Court disposed the petition with liberty to the petitioner to file his objections under Rule 159(5).  In the event, such objections are filed within two weeks, the same shall be decided by the competent authority in accordance with law within four weeks, thereafter.