Section 83 of the CGST Act, 2017 –– Provisional Attachment of Bank Accounts —- The respondent attached a bank account of the respective petitioner by issuing GST DRC Form, dated 18.02.2022 and 22.02.2022. The counsel for the petitioners submitted that the petitioners will liquidate the tax liability over a period of time and therefore, the petitioners be given one more opportunity as petitioners are a going concern. He placed reliance on the decision of the Hon'ble Supreme court in Radha Krishnan Industries Vs State of Himachal Pradesh and others. The court observed that the petitioner is agreeing to pay consolidated amount of Rs. 25,00,000/- per month for discharging/liquidating the tax liability.

Held that:- The Hon’ble High Court quashed the impugned order and remitted the case back to the respondent to pass a speaking order after considering the petitioner's representation. The petitioners are directed to give a fresh representation with its offer together with such additional security to protect the interest of the revenue to their satisfaction by 02.05.2006. This exercise shall be carried out by the respondent as expeditiously as possible preferably by 13.05.2022.