Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Account—-- The petitioner prayed to declare the action of the 2nd respondent in provisionally attaching the petitioner’s properties through the impugned proceedings in Form GST DRC 22 dated 7.5.2022 as illegal, arbitrary, high handed, without authority of law and jurisdiction. The court observed that a perusal of the revised notice issued in GST DRC-01, dated 30.05.2022, show that the authority relied upon the material, which was not furnished to the petitioner. Since this material forms part of the impugned order, the assessing authority ought to have furnished the said material enabling the petitioner to make a representation or produce any material contra to the same, to substantiate his plea. Non-furnishing of the same, would be violation of principles of natural justice.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to the assessing authority. Consequently, the provisional attachment order passed by respondent No.2 in Form GST DRC-22, dated 07.05.2022, is set aside, giving liberty to the authority to issue fresh provisional attachment order, if required. The authority shall follow the procedure contemplated under Section 83 of the Act.