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<h1>GST provisional attachment of bank accounts and property challenged; authority ordered to decide pending DRC-22A objection within 30 days</h1> A challenge to a provisional attachment of bank accounts and immovable property under GST law turned on whether the authority must decide the taxpayer's ... Provisional attachment order - attachment of bank accounts and immovable property of petitoner - it is submitted that despite issuance of summons, the petitioner has not been cooperating - HELD THAT:- Considering the fact that the petitioner despite the summons has not been co-operative and considering the fact that the petitioner’s representation / objection dated 04.10.2025 in Form GST DRCT-22A is already pending before the first respondent, there shall be a direciton to the first respondent to pass an order on the said representation / objection dated 04.10.2025 filed by the petitioner as expeditiously as possible preferably within a period of 30 days from the date of receipt of a copy of this order. However, there shall be a direction to the third respondent to adjust the amounts in the petitioner’s bank account towards the liability so that the petitioner is not subjected to any penal charges. Petition disposed off. A writ petition challenged a provisional attachment order in Form GST-22 dated 20.08.2025 issued under Section 83 of the GST enactments, attaching bank accounts with two banks and, as asserted, an immovable property valued at about Rs. 3 crores. The attachments arose following a search and inspection on 11.08.2025 at the petitioner's premises, during which bank statements were recorded; the petitioner's manager was 'apparantly arrested and later released on bail.' The petitioner contended the attachments were contrary to the Board circular dated 23.02.2021 (CBIC GST Policy Wing). The revenue submitted that the petitioner had already filed objections/representation dated 04.10.2025 in Form GST DRC-22A, which would be decided on merits, but alleged non-cooperation despite summons. Taking note of the pending objection and the alleged lack of cooperation, the Court directed the authority to decide the Form GST DRC-22A objection 'as expeditiously as possible preferably within a period of 30 days.' To prevent adverse consequences from the bank attachment, the Court also directed the concerned bank to adjust available amounts towards the petitioner's EMI liability 'so that the petitioner is not subjected to any penal charges.'
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