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    <description>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.</description>
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      <description>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.</description>
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