Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Accounts —- The petitioner challenged the provisional attachment of the bank accounts. The court in order dated 15.7.2022 has directed to lift the attachment. The applicant sought a direction for compliance of the order dated 15.07.2022. The petitioner counsel submitted that Mr. Surat Singh had instructed him to file the writ petition and that the affidavit accompanying the writ petition was prepared at his behest and in his presence. Mr. Surat Singh submitted that he was not aware of the fact that a writ petition had been filed. The court asked the petitioner counsel to submit an affidavit concerning the submissions made by him. The affidavit will be filed within the next one week.

Held that:- The Hon’ble Court listed the matter on 17.08.2022 and directed Mr. Surat Singh to remain present in Court on the next date of hearing.