Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts —– The applicant challenged the provisional attachment of three individual bank accounts in exercise of powers under Section-83 of the Act. The petitioner counsel submitted that before the Commissioner can proceed to pass an order of provisional attachment of bank accounts, there must be a formation of “the opinion” and that it is necessary “so to do” for the purpose of protecting the interest of the government revenue. He relied on the judgment of the Supreme Court in the case of Radha Krishan Industries Vs. State of Himachal Pradesh and Others. Further no proceedings under the Act are pending.

 Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 16.02.2022.