Section 83 of the CGST Act, 2017  –Provisional Attachment of Bank Account - The petitioner  challenged the order dated 09.03.2020 passed by the respondent freezing the current bank account of the Petitioner and prayed for quashing the order / communication vide which Electronic Credit Ledger of the Petitioner had been blocked on 30.09.2019 . The court observed that the provisional attachment order was issued on 09.03.2020. The validity period, unless the provisional attachment order is renewed, is one year, as per Section 83 of the Act.

Held that:- The Hon’ble High Court allowed the application in respect of attaching bank accounts. As far as prayers for other relief, the court issued Notice returnable on 31.08.2022.