Section 83 of the CGST Act, 2017--- Provisional attachment of Property —- The petitioner challenged the provisional attachment order dated 20.07.2022 in respect of the immovable property. The counsel for the petitioners submitted that against them, the proposed tax is pegged at Rs.29,700/-.

Held that:- The Hon’ble Court issued notice and listed the matter on 26.09.2022.