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2021 (12) TMI 838 - HC - GSTSeeking direction against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises - provisional attachment made is dehors the provisions of Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The objections have been filed by the petitioner well within time. The commissioner has also afforded opportunity of hearing. However, he needs to pass an order which since has not come, the petitioner is before this Court. Let such order be passed within 3 days. Any further actions on the part of the respondents if aggrieved by the outcome shall be permissible under the law. Application disposed off.
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