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2023 (1) TMI 236 - HC - GSTLifting of provisional attachment of Bank Accounts of petitioner - section 83 of GST Act - HELD THAT:- Noticing the factum of attachment of the bank accounts during the search proceeding, without any subjective satisfaction and the issue of passing of provisional order under section 83 before even such proceedings were completed, without there being any pendency of the proceedings, this court in the final hearing can adjudicate all these issues, but the court needs to indulge at this stage. On filing an Undertaking before this Court of maintaining the balance of Rs.5,88,153/- in savings account No.919010045294509 and balance of Rs.88,843/- in current account No.918020097072117 of Axis Bank, Bapunagar, the petitioner is permitted to operate his current account No.918020097072117 of Axis Bank, Bapunagar, upon the attachment being lifted on his current account - Let the scrutiny be completed by 11/01/2023. The matter shall be heard on that day finally.
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