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2023 (8) TMI 172 - DELHI HIGH COURTAttachment of Bank account - respondents submits that the letter addressed to various customers of the petitioner was withdrawn, and the same was also communicated to the customers of the petitioners - HELD THAT:- A perusal of the files, produced today in the Court, indicates that no such attachment orders under Section 83 of the CGST Act were issued - Insofar as the provisional attachment of the bank account is concerned, even if an order under Section 83 of the CGST Act was issued, the same would lapse by virtue of Section 83(2) of the CGST Act. Section 83 of the CGST Act empowers the Commissioner to issue orders for provisional attachment of assets including the bank account of the taxpayer provided that it is necessary to protect the interest of the Revenue. There are no specific noting in the files, to the effect, that such an action is imperative in the facts of the present case. Although, the files produced today indicate that there are allegations of wrongful availment of Input Tax Credit. The respondent authorities are also investigating the chain of suppliers, and there is nothing to the effect that indicates that some of the entities which had purportedly supplied material to the petitioner have not responded to the notices issued by the concerned authorities. It is also the respondents' case that no order under Section 83 of the CGST Act operating against the petitioner and the communications issued to various suppliers have been withdrawn - In view of the above, the petitioner's grievance stands addressed. Petition disposed off.
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