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2023 (3) TMI 999 - HC - GSTProvisional attachment of bank accounts of the petitioner - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The order dated 15.03.2023 is perused. At the end of a long narration, Commissioner has released the bank accounts of the petitioner from provisional attachment. Needless to say, observations made by the Commissioner of Ranga Reddy GST Commissionerate while passing the order dated 15.03.2023 was in the context of examining the objection raised by the petitioner to provisional attachment of bank accounts under Section 83 of the CGST Act and certainly those would not influence the assessment proceedings that may be initiated against the petitioner, which will be done in accordance with law. Petition disposed off.
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