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GST – Scope of Section 83 of the CGST Act, 2017 – Validity of attachment of bank account of a taxable person for securing the revenue of another taxable person – Rendering of online payment gateway (Aggregator Services) - Petitioner operates payment aggregator platform for which it has onboarded various merchants on their online platform, which is used by the merchants and their customers to pay for goods and services – attachment of petitioner’s bank accounts on the ground that some of the merchants onboarded on petitioner’s platform were non-existent and fake – Revenue also sought to create a lien on petitioner’s bank account on the basis of estimate of the tax liability owed by some of the large merchants – whether the impugned attachment orders are in accordance with Section 83 of the CGST Act HELD - there is neither any demand nor any issue regarding petitioner’s liability under the CGST Act - bank accounts were attached mainly for attaching the assets of some of the merchants who were using petitioner’s online platform - it is apparent that petitioner’s bank accounts could not be attached for any amount due and payable to the merchants using its platform. The provisions of Section 83 of the CGST Act can be invoked for attaching the assets and bank accounts of a taxable person or a person specified under Section 122(1A) of the CGST Act, if in the opinion of the Commr. it is necessary to do so for the purpose of protecting the interest of government revenue - the bank accounts of petitioner cannot be attached for securing the revenue of another taxable person – only a debt owed by any person to the taxable person, whose assets or bank accounts are liable to be attached under Section 83 of the Act, can be attached being an asset of such a person. But the bank account of the person owing such debt cannot be subject to a provisional attachment order under Section 83 of the CGST Act - attachment of the assets of petitioner may be lifted subject to the condition that the money due to various merchants would be remitted to the specified bank accounts - Respondents are not precluded from taking any effective steps, in accordance with law, in respect of petitioner or various merchants if they are of the opinion that it is necessary to do so in the interest of protecting the government revenue – writ petition is disposed of
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