Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts –-- The petitioner challenged impugned notices dated 14.02.2023 addressed to the bankers for provisionally attaching bank accounts under Section 83. The court observed that out of outstanding tax of Rs.8,42,00,000.00, the petitioner has deposited more than Rs.5 crores. Further, the petitioner has filed objection under Rule 159(5) before the respondent. The Commissioner, CGST has passed Order dated 15.03.2023 under Rule 159(5) and has released the bank accounts of the petitioner from provisional attachment.

Held that:- The Hon’ble High Court directed the observations made by the Commissioner in order dated 15.03.2023 would not influence the assessment proceedings that may be initiated against the petitioner, which will be done in accordance with law.