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2020 (12) TMI 267 - HC - GSTProvisional attachment of bank accounts - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since as per the provisional attachment dated 9th November, 2020, claim of the respondents is to the tune of ₹ 2,71,40,055.00, we are of the view that without entering into other aspects of the matter at this stage, it would meet the ends of justice if the current account No.2511818181 having deposit of ₹ 2,69,16,462.51 remains frozen whereas the other accounts are unfrozen. This we feel will balance the interest of both the sides for the moment. The respondents are directed to unfreeze the other accounts of the petitioner lying with the Kotak Mahindra Bank except current account No.2511818181 which shall remain frozen till the next date - Stand over to 17th December,2020.
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