2023 (5) TMI 591 - HC - GST

Provisional attachment of Bank Accounts - it is alleged that petitioner is a non-existing person and has not cooperated in the investigation - HELD THAT:- It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account would cease to be operative after the expiry of the statutory period of one year.

The impugned order dated 13.01.2021 has ceased to be operative. Since the impugned order is no longer operative, no orders are required for setting aside the same - Petition disposed off.