Yes. During the pendency of any proceedings under section 62, 63, 64, 67, 73 or 74, the Commissioner shall pass an order in Form GST DRC-22 to attach any property including bank account belonging to a taxable person provisionally for the purpose of protecting the interest of the Government revenue.
(ICAI FAQ PUBLICATIONS 06-09-2017 Provisional attachment to protect the revenue in certain cases : FAQ NO. 55)