JUDGMENT 1. The grievance made by the Petitioner in the above Writ Petition is that the bank account of the Petitioner has been provisionally attached on 30th October, 2021 in terms of Section 83 of the Central Goods & Services Tax Act, 2017 (the Act). It is submitted that the bank account in which there is a credit balance of Rupees Fifty Crores is attached without giving any notice to the Petitioner. The urgency in the matter is that the Petitioner is unable to make payment of salaries and / or run the factory and consequently its business has come to a standstill. It is also submitted that an amount of Rs.23.4 crores towards GST is claimed by the Respondents. 2. Upon inquiry made by the Court as to what is the total amount reqired to be paid to the employees towards monthly wages, we are informed that the same is approximately Rs.1.3 Crore. In view thereof, we pass the following Order : i. Federal Bank, Vashi Branch, Navi Mumbai is directed to forthwith allow the Petitioner to withdraw an amount of Rs.1.3 Crore from the account which is attached by the Respondent No. 1. ii. The said amount of Rs.1.3 Crore shall be used by the Petitioner for paying salaries / wages to its employees and for no other purpose whatsoever. iii. The Petitioner shall on the adjourned date provide detailed particulars of the disbursement of Rs.1.3 Crore. iv. Stand over to 3rd November, 2021.