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2021 (1) TMI 797 - HC - GSTProvisional attachment of other accounts of petitioner alongwith the cash credit account - Section 83 of GST Act - learned counsel pointed out that the order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits - HELD THAT:- As the PAN Card number is common, no sooner the authority concerned instructed the bank to provisionally attached the cash credit account, then the Bank, on its own, freezed all other accounts The provisional attachment of the cash credit account maintained with the Kotak Bank is not sustainable in law - the order of provisional attachment dated 23rd September 2020 passed in the Form GST DRC - 22 annexed at page : 51A of the writ application, is set aside - application disposed off.
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