Section 83 of the CGST Act, 2017 – Provisional Attachment –-–-The petitioner sought quashing of notice dated 09.03.2021 in Form GST DRC-09. The petitioner has earlier challenged an order of assessment dated 21.11.2020 passed under Section 71 of the Act. An appeal challenging the same was filed on 15.07.2021. In the meantime, the impugned notice of attachment has come to be issued by the respondent on 09.03.2021. The petitioner submitted that that Section 107 provides that upon filing of a valid appeal along with the statutory pre-deposit, there shall be an automatic stay of all further recovery proceedings. Thus, according to the petitioner, the attachment of bank account should be lifted forthwith. The petitioner has sought the very same relief under representation dated 16.07.2021 that has been filed on the same date before the Assessing Authority. The court observed that since the request is pending before the Assessing Authority, it would be appropriate that the petitioner pursue the request before the authority.

Held that:- The Hon’ble High Court directed the Assessing Authority to hear the petitioner and dispose the representation dated 16.07.2021 within a period of four weeks.