Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank account —- The petitioner challenged the letter dated 07th December, 2020 issued under Section 83 of the Act, 2017, whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable property. The standing counsel for the Respondent stated that after December, 2020, no fresh attachment order has been issued and no show cause notice under Section 74 of the Act has been issued to the Petitioner till date. The court observed that after issuance of the impugned letters, no fresh attachment order has been issued to the Petitioners. Further, the impugned provisional attachment order/letter is no longer effective.

Held that:- The Hon’ble High Court directed the Respondents to defreeze the bank accounts of the Petitioners not later than three days.