Provisional attachment under GST challenged for compliance with Section 83 as the bank account attachment is examined.

The Delhi HC considered whether the communication directing attachment of the petitioner's bank account complied with Section 83 of the Central Goods and Services Tax Act, 2017. The matter concerns the statutory precondition and legal validity of provisional attachment under the GST framework. Notice was issued, counter affidavits are to be filed, and the case was listed for further hearing.

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Issues: Whether the communication directing attachment of the petitioner's bank account was in compliance with Section 83 of the Central Goods and Services Tax Act, 2017.

Outcome: Notice issued. Counter affidavits to be filed. Matter listed for further hearing.

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