Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Accounts —- The petitioner challenged the provisional attachment of the bank accounts. The court in order dated 15.7.2022 has directed to lift the attachment. The court in its order dated 29.07.2022 directed Mr Surat Singh to remain present. He has today admitted that he had appended his signatures, both, on the writ petition as well as the affidavit accompanying the writ petition. The affairs of the petitioner concern were managed by one Mr Ravinder Baweja and that he was unaware of it’s working. The court observed that the petition has been filed at the behest of a person who is, concededly, not managing the affairs of the petitioner concern. There is another entity which appears to have been floated by the same set of persons. The petitioner has no knowledge of the affairs of the petitioner concern. Mr Surat Singh has perjured himself and, therefore, there is no option but to trigger proceedings against him, in consonance with the powers vested in this Court under Sections 340 and 195 of the Code of Criminal Procedure, 1973.

Held that:- The Hon’ble Court dismissed the petition and recalled its earlier order. Further, directed the Registrar General of this Court to refer the matter to the concerned Judicial Magistrate, so that proceedings, as per law, are triggered against Mr Surat Singh.