Court Quashes Bank Account Attachment Under GST Act Section 83 Due to Lack of Relevant Proceedings Against Petitioner.

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....Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73 and 74 of the Act and none other. The bank account of the taxable person can be attached against whom the proceedings under the sections mentioned above are initiated. Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically launched against a taxable person under these provisions. - Order quashed - provisional attachment vacated.....