GST Act Section 83: Provisional Bank Account Attachments Streamlined with Procedural Safeguards and Expedited Notice Finalization

HC addressed GST Act Section 83 challenges involving provisional bank account attachments. Court directed designated officers to finalize show cause notices by 15th September 2023, without mandatory personal hearings. Petitioners granted opportunities to respond to notices, with all substantive contentions kept open for future adjudication. Specific procedural directions provided for each petition, ensuring due process while expediting resolution.

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Issues:
The judgment involves challenges to the provisional attachment of bank accounts under Section 83 of the Goods and Services Tax Act, 2017, and the related issues of responding to show cause notices and the opportunity for personal hearings.

Writ Petition No. 9277 of 2023 and Writ Petition No. 9291 of 2023:
- Show cause notices issued by the Respondents are pending adjudication.
- Petitioners have refused personal hearing but responded to show cause notices.
- Designated officer directed to finalize show cause notices by 15th September 2023 without personal hearing.
- All contentions of the Petitioners to be considered during adjudication.

Writ Petition No. 9294 of 2023:
- Show cause notice not served on the Petitioner.
- Copy of show cause notice handed over in Court.
- Petitioners granted one week to respond to show cause notice.
- Petitioners not interested in personal hearing.
- Designated officer to adjudicate by 15th September 2023.

General Observations:
- Contentions regarding bank account attachments to be agitated after show cause notices are adjudicated by 15th September 2023.
- All contentions of the parties expressly kept open.
- Petitions disposed of in accordance with the observations.

Conclusion:
The judgment addresses challenges to provisional bank account attachments under the GST Act, show cause notices, and the right to personal hearings. The court directed the finalization of show cause notices without personal hearings in certain cases, granted time for responses in others, and kept all contentions open for future consideration post-adjudication.

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