Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts —- The petitioner sought quashing the order dated 10.10.2022 freezing / attaching Escrow Bank Account and Current Account. The petitioner provides the service of a payment gateway where it collects monies from the subscribers and makes payment to merchants who have supplied goods or services to various subscribers. The respondent counsel submitted that objections have been filed by the petitioner and the concerned authority shall pass a speaking order within two weeks.

Held that:- The Hon’ble Court disposed the petition with liberty to the petitioner to apply afresh in case the petitioner is aggrieved by the order that may be passed in respect of its objections.