Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts —–- The petitioner challenged the constitutional validity of the provisions under which its bank accounts were freezed. The respondents, in terms of order dated 12.03.2020, determined the liability payable by the petitioner to be Rs. 32,15,434.12. Since the petitioner failed to deposit the same, his bank accounts were attached. The court observed that interest of justice would be best met, if the petitioner's accounts are de-attached with a direction to the petitioner to positively deposit a sum of Rs. 32,15,434.12 with the respondents-Department within a period of four weeks.

Held that:- The Hon’ble High Court directed the respondents to de-attach the accounts of the petitioner forthwith. However, should the petitioner default in complying with the order, it shall be open for the respondents to immediately have the accounts attached.