ORAL ORDER

In this petition, petitioner seeks for the following reliefs:

" a. Issue a writ of certiorari or direction in the nature of certiorari quashing the order provisionally attaching the property of the petitioner under section 83 of the KGST/CGST Act, 2017, in Form GST DRC-22, passed by the Respondent No. 1 on 21/02/2025 bearing Reference No. MA290225114457W in File No. DCCT(A)-3.5/T. No. 441/2024-25 and enclosed as Annexure E.

b. Direct the Respondent No. 4 to allow the Petitioner to operate his current account having no. 015205014249, which is provisionally attached vide order dated 21/02/2025 and enclosed as Annexure E.

c. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that the respondent has passed the impugned order dated 21.01.2024 by invoking Section 83 of the CGST/KGST Act, 2017, which reads as under:

"Section 83. Provisional attachment to protect revenue in certain cases.

1[(1) Where, after the initiation of any proceeding under Chapter XII, Cha