Petitioner must object to attachment order, Commissioner to hold hearing and issue order promptly.

The court directs the petitioner to file an objection to the provisional attachment order before the Commissioner by a specified date. The Commissioner must hold a hearing, issue a reasoned order, and communicate it within specific timelines. The court emphasizes that all contentions raised by the petitioner can be presented before the Commissioner for consideration. If dissatisfied, further legal remedies can be sought. The writ petition is disposed of accordingly, with counsel permitted to use a printout of the order from the High Court's website, subject to attestation by the advocate.

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Issues:
Challenge to provisional attachment order under Section 83 of the Central GST Act.

Analysis:
The petition challenges a provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, informing the bank about the attachment of the petitioner's over draft account under Section 83 of the Central GST Act. The petitioner seeks a direction for the bank to allow operation of the account. Section 83 of the GST Act empowers the Commissioner to order provisional attachment of any property, including a bank account, belonging to a taxable person. The attachment order is valid for one year from the date of issuance. Rule 159 of the OGST Rules, 2017 outlines the procedure for issuing a provisional attachment order, allowing the person whose property is attached to file an objection within seven days, followed by a hearing and a reasoned order by the Commissioner in FORM GST DRC-23 if the property is to be released from attachment.

The court notes that the petitioner has not utilized the remedy available in law by not filing an objection before the Commissioner. Therefore, the court directs the petitioner to file an objection to the provisional attachment order before the Commissioner by a specified date. The Commissioner is required to fix a hearing date for the petitioner, provide a reasoned order in accordance with the relevant provisions of the OGST Act and Rules, and communicate the order to the petitioner within specific timelines. The court emphasizes that all contentions raised by the petitioner in the petition can be presented before the Commissioner for consideration on merits in accordance with the law. If dissatisfied with the Commissioner's order, the petitioner can seek further legal remedies.

The writ petition is disposed of based on the above terms. Due to COVID-19 restrictions, the parties' counsel can use a printout of the order available on the High Court's website, treated as a certified copy subject to attestation by the concerned advocate as per the prescribed procedure.

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