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2020 (8) TMI 329 - HC - GSTProvisional attachment of Bank Accounts - Section 83 of the CGST Act - whether Annexure-A, communication /order dated 28.05.2019 in respect of provisional attachment of Bank Account of the petitioners under Section 83 of the CGST Act, is existing in the eye of law as on this day or not? - HELD THAT:- By virtue of the Sub Section 2 of Section 83 of the aforesaid Act, 2017, the impugned provisional attachment of Bank account of the petitioners dated 28.05.2019 passed by respondent No.1 under Section 83 of the CGST Act, 2017 is in vogue till 27.05.2020. Whereas, the petitioners have presented the present petition on 22.06.2020. As on 22.06.2020, the provisional attachment of bank account of the petitioners, the communication/order dated 28.05.2019 ceases to operate with the effect from 27.05.2020. Respondent Nos.1 and 2 are hereby directed to defreeze the petitioners’ bank account within a period of two weeks from the date of receipt of this order - Petition disposed off.
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