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2021 (2) TMI 596 - HC - GSTSeeking permission to operate the bank accounts - the attachment orders passed against the petitioners ceased to be operative in terms of Section 83(2) of the Punjab Goods and Service Tax Act, 2017 - HELD THAT:- As Section 83(2) of the Act of 2017 manifests that an attachment order passed under Section 83(1) thereof would cease to have effect after expiry of a period of one year from the date of the order, the learned State Counsel was asked to ascertain the factual position. Attachment orders were to be lifted the next day - application allowed.
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