In case of BTL Ltd, Summary Assessment under Section 64 of the CGST Act, 2017 is initiated. According to GST Officer, BTL Ltd. has provisional GST Liability. BTL Ltd. has availed Cash Credit facility from Bank. GST Offic

Section 83 of the CGST Act provides that 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 person specified in sub-section (1A) of section 122, in such manner as may be prescribed. Therefore, action taken by GST Officer is not justified since provisional attachment can be made by Commissioner. Cash Credit Account cannot be provisionally attached as per section 83 of CGST Act, 2017 as Cash Credit is considered as Debt and therefore it cannot be attached. Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order. Hence, GST officer cannot make order of provisional attachment for 2 years.