Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts --––- The petitioner challenged the orders of attachment of bank accounts passed under Section 83 of the Act. The petitioner counsel submitted that the said case is covered by the order in M/s.Sree Meenashi Industries and by the decision of the Hon'ble Supreme Court in the case of M/s.Radha Krishnan Vs. State of Himachal Pradesh & Ors. The court observed that in the  impugned orders, only one line reason has been stated that, in order to protect the interest of the Revenue, the powers conferred on the official concerned under Section 83 was invoked for provisionally attaching the bank accounts of the petitioner. This kind of one line reason to say that, “in order to protect the interest of the Revenue”, cannot be permitted to be accepted because of the dictum of the Hon'ble Supreme Court in the case of M/s.Radha Krishnan.

Held that:- The Hon’ble High Court set aside the impugned orders. Further directed that it is open to the respondent to invoke Section 83  once again, if they have tangible materials at their hands, as indicated in para 42 in M/s.Sree Meenashi Industries case.