Section 83 of the CGST Act, 2017  – Provisional Attachment of Bank Accounts –- The petitioner challenged the proceedings under section 83 of the Act, whereby their bank accounts were attached during the pendency of search under section 67 of the Act. The counsel for the petitioner submitted that before invoking Section 83, the first respondent has no material or reason to form an opinion that unless the Bank accounts of the petitioners are attached, the interest of the Revenue cannot be protected. He placed reliance on the judgment of the Supreme Court in the matter of M/s.Radha Krishnan Industries Vs. State of Himachal Pradesh & Ors. The said mandatory guidelines has not been followed in the present case. The court observed that the order of provisional attachment made by the first respondent dated 20.12.2021, shall not stand in the legal scrutiny. Therefore, it is liable to be interfered with.

Held that:- The Hon’ble High Court set aside the impugned order. As a sequel, the consequential order, informing the petitioner by the respondent Bank authorities dated 30.12.2021 is also set aside.