Provisional attachment under GST and post-order bank freezes kept open for hearing, with no final ruling on the issue.

A Delhi High Court petition raised whether, after an order under Section 83 of the Central Goods and Services Tax Act, 2017, the respondents could continue freezing monies received in the bank account beyond the date of the freezing order. The matter was directed to be listed for hearing on that issue, and no final adjudication was made on the merits of the question.

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Issues: Whether, in pursuance of the order under Section 83 of the Central Goods and Services Tax Act, 2017, the respondents were entitled to freeze further monies received in the bank account beyond the date of the freezing order.

Outcome: The petition was directed to be listed for hearing on the stated issue, with no final adjudication on the question.

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