Section 83 of the CGST Act — Attachment of Bank account –-- The  petitioner challenged the order dated 18/02/2022. The petitioner had preferred an appeal before the appellate authority, which was rejected on 02/08/2022, on the ground of delay in filing the same. The court observed that the respondent has issued a certificate under Rule 145(2), which constitute a good and sufficient discharge of the liability.

Held that:- The Hon’ble High Court directed that it is open for the petitioner to submit the same with at its bank so as to facilitate the attachment in question to be withdrawn.