Section 83 of the CGST Act, 2017— Provisional Attachment ––– The petitioner challenged the attachment notice issued to the Bank dated 27.12.2019 in Form GST DRC-13. The Court observed that there has been no order of assessment or any other order passed determining the amount as being due from the petitioner. Thus, the impugned notice has no legs to stand. The respondent submitted that there was a statement made by the petitioner in the course of an enquiry conducted by under Section 70 of the Act. However, a statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act. The Court placed reliance upon the case of VN Mehta & Company v. the Assistant Commissioner.

Held that:- The Hon’ble High Court set aside the Impugned Notice dated 27.12.2019 in light of there being no statutory sanction for the issuance of the same in terms of Section 83 of the Act.