Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Account —-- The petitioner challenged the notice under Section 70 (1) of the Act. The counsel for the petitioner submitted that such a direction is beyond the jurisdiction of the 3rd respondent. The court observed that the impugned notice was issued under Section 70(1), which says that the proper officer shall have the power to summon any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in the enquiry and nothing more. Therefore, under Section 70 (1), the proper officer cannot exercise powers to direct the summoning party to stop payment to the assessee which is beyond the scope of 70 (1) . The impugned notice was issued under Section 70 (1) but not in exercise of powers conferred under Section 83. The 3rd respondent has exceeded his power in directing to stop further payments to the petitioner.

Held that:- The Hon’ble High Court the allowed writ petition and set aside the impugned portion of the notice issued under Section 70 (1).