GST: Section 83 not permit freezing of account of third party

Bhavesh Kiritbhai Kalani Vs Union of India (Gujarat High Court)

1. There are no proceedings against the present petitioner under Sections 62, 63, 64, 67, 73 and 74  of the Act.

2. There is no reason therefore, to invoke section 83 against the writ applicant and proceedings.

3. Since the proceedings are initiated by  the authorities in connection with the third parties, invocation of powers under Section 83 are not available with the respondents.

4. Thus, being a drastic power, the authority concerned cannot be oblivious of the serious consequences of provisional attachment of the bank  account.

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