Court allows current accounts, maintains attachment on fixed deposits, directs defreezing based on specific account balance. Future hearing set.

The Court decided to allow the writ applicant to operate current accounts but maintained the provisional attachment on fixed deposits. An ad-interim order directed the defreezing of specific accounts based on the balance in one account. The Court scheduled a future hearing related to the provisional attachment of immovable properties, with respondents instructed to file an affidavit-in-reply by the next hearing in January 2021.

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Issues:
1. Whether the provisional attachment of the immovable properties and bank accounts under Section 83 of the GST Act is justifiedRs.
2. Whether the writ applicant should be allowed to operate his bank accounts to prevent business disruptionRs.

Analysis:
1. The Court considered the justification of attaching bank accounts in addition to immovable properties under Section 83 of the GST Act. The Court noted that the interest of revenue might be secured with the provisional attachment of immovable properties, raising the question of the necessity to freeze bank accounts. The learned AGP representing the respondents highlighted that the provisional attachment of immovable properties was challenged in a separate petition before the Court. The Court acknowledged previous rulings that cash credit accounts cannot be attached under Section 83 of the GST Act, distinguishing between current accounts and fixed deposits held with a specific bank.

2. In the judgment, the Court decided not to touch the fixed deposits but allowed the writ applicant to operate the current accounts based on the balance in one of the accounts. An ad-interim order was passed directing the defreezing of specific accounts, while maintaining the provisional attachment on fixed deposits. The Court scheduled a future hearing along with the pending Special Civil Application related to the provisional attachment of immovable properties. The respondents were directed to file an affidavit-in-reply before the next hearing in January 2021, with permission for direct service of the order.

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