Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Accounts -—– The Division Bench of this court, vide order dated 23.12.2021 had directed the petitioner’s bank account to be de-frozen. The petitioner’s bank account was purportedly de-frozen vide a letter issued by respondents to the Bank concerned on 28.12.2021. But on the same day, the bank account was simultaneously frozen again and provisionally attached. The counsel for the respondents submitted that the action initiated by respondents against the petitioner is primarily for recovery of taxes; the petitioner had not cooperated in the earlier round of proceedings under s.83 (1) of the Act and there is no bar to the re-initiation of the proceedings. The counsel for the petitioner submitted to withdraw the petition with liberty to pursue alternative remedies.

 Held that:- The Hon’ble High Court dismissed the application, as withdrawn.