Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Accounts -—– The petitioner challenged the order dated 14th July, 2020, whereby the respondent provisionally attached the Petitioner's current Bank Account under Section 83 of the Act, 2017. The counsel for the petitioner submitted that as per the provisions of Section 83(2), the order of provisional attachment of bank account ceases to have effect after the expiry of one year from the date of issuance of the order. The counsel for the petitioner further submitted that the impugned order is not maintainable as it does not disclose pendency of any proceeding under Sections 62, 63, 64, 67, 73 or 74 of the Act.

Held that:- The Hon’ble High Court allowed the writ petition and directed the respondents to defreeze the petitioner’s bank account.