Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner was issued SCN under section 74 of the Act, 2017. As a result of initiation of such proceedings, the petitioner’s bank account has been attached under section 83(1) of the Act. The counsel for the petitioner submitted that the respondent action is mala fide and prayed for an interim order to lift the order of attachment. The respondents counsel submitted that the reliefs sought by the Petitioner at this stage, are not sought in the Petition. The court observed that perusal of prayer clearly indicates that, the Petitioner has impugned the Orders/communication dated 21st September 2021. Further assessment Order having been passed by the respondent pursuant to the SCN. The court relied on the decision of the the Hon’ble Supreme Court in the case of Radha Krishan Industries, wherein it was held that once the final Order of assessment is passed, provisional attachment must cease to subsist.

Held that:- The Hon’ble High Court accordingly declared that the said provisional attachment ceases to exist and come to an end.