Section 83 of the CGST Act, 2017 –– Provisional Attachment of Bank Accounts  ––- The petitioners have challenged the impugned order of provisional attachment of property of the petitioners dated 20th January, 2021 issued under Section 83 of the Act. The court observed that already more than seven months have been passed after passing the impugned order, there is no scope of any interim order at this stage.

Held that:- The Hon’ble High Court directed the respondent to file affidavit-in-opposition within two weeks after the vacation. Matter to appear for final hearing four weeks after the vacation.