Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank accounts  —–The petitioner prayed for quashing order dated 22.10.2021, directing provisional attachment of the bank accounts of the petitioner. The counsel for the petitioner submitted that as on the date of attachment no proceeding under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 was pending. That apart, the mandatory provisions of Rule 159 have not been followed at all. The counsel for the respondent prayed for and is granted a week's time to file counter affidavit.

Held that:- The Hon’ble High Court directed to put up it as a fresh case before the appropriate Bench on 27.04.2022.