Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank accounts  —–The petitioner’s bank account were attached under Section 83, by order dated 22.10.2021. Earlier the writ petition was allowed by order dated 11.05.2022 on the ground that no proceeding under Section 74 was pending as on the date of attachment. Thereafter, the respondent has passed the order dated 18.05.2022 intimating the Bank that the attachment has been quashed. On the very next day, the respondent no.2 has passed the impugned order dated 19.05.2022, and attached the bank account. The counsel for respondents stated that no proceeding under Section 74 of the Act has yet been initiated. They further stated that proceeding under Section 67  was initiated by way of search of petitioner’s business premises. They could not produce any opinion of the respondent no. 2 under Section 83 indicating that the Commissioner has recorded his opinion on some materials that it is necessary to attach the bank account of the petitioner to protect the interest of revenue. The counsel for the petitioner prayed for and is granted a week's time to file rejoinder affidavit.

Held that:- The Hon’ble High Court directed to put up as a fresh case on 26.07.2022.