2025 (11) TMI 1268

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.... (CBIC) appearing for respondent No.2 and Ms. Muvva R.A.Sri Lakshmi, learned counsel for respondent No.6. 2. Writ petition has been preferred with the following prayer: "For all the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus (i) To declare DRC 22 dated 11.11.2024 issued to HDFC Bank (Respondent No.6) (Account No. 16302000001397) and DRC 22 dated 11.11.2024 issued to Gayatri Bank (Respondent No.7) (Account No. 100002104012345) by the 2nd Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority ....

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....side. The provisional attachment as respects the other two accounts remain. The relevant provisions as relating to provisional attachment are Section 83 of the CGST Act and Rule 159 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules'), which are extracted hereunder: "83. Provisional attachment to protect revenue in certain cases (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any....

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..... (4) Where such person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by such person. (5) Any person whose property is attached may, file an objection in FORM GST DRC-22A to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23. (6) The Commissioner may, upon being satisfied that the property was, or....