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2020 (12) TMI 268 - 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 ₹ 6,83,85,272.00, 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 savings account Nos.8611761716 and 6011787626 having deposits of ₹ 2,04,404.00 and ₹ 5,07,642.71 respectively are unfrozen while the other accounts remain frozen. 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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