Section 83 of the CGST Act, 2017 --- Provisional Attachment of Bank Accounts —- The petitioner challenged the action of the respondent to attach the petitioner’s bank account, on the ground that the petitioner is not the tax payer against whom any proceedings have been initiated. The court observed that the petitioner is a registered dealer in Delhi. Its bank accounts in Delhi have been attached. The action of attachment of bank accounts is a draconian measure and must be resorted to as a measure of last resort.

Held that:- The Hon’ble Court as an interim measure directed to suspend the order of attachment of the petitioner’s bank account and directed the respondent to clearly state the reasons for attaching of the bank account. The respondent shall also ensure that the relevant files are kept in the Court on the next date of hearing for this court’s perusal. Listed it on 10.05.2023.