Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank account —- The petitioner sought directions to the Respondents to release/de-freeze the bank accounts of the Petitioners that had been provisionally attached vide orders dated 10th September, 2020 and 11th September, 2020. The standing counsel for the Respondent stated that no fresh DRC-22 notices have been issued against the Petitioners and State GST has issued notices under Section 74 of the Act. The court observed that after issuance of the impugned orders/letters, no fresh attachment order has been issued to the Petitioners. Further, the impugned provisional attachment order/letter is no longer effective.

Held that:- The Hon’ble High Court directed the Respondents to defreeze the bank accounts of the Petitioners not later than three days from today.