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2023 (6) TMI 232 - DELHI HIGH COURTSeeking defreezing of Bank Account of petitioner - more than one year has already elapsed since the date of the letter (order of attachment) and therefore, in terms of Section 83(2) of the CGST Act, the said order has ceased to operate - HELD THAT:- The present petition is disposed of by declaring that the order pursuant to which the communication dated 10.03.2021 was issued, is no longer operative by virtue of Section 83(2) of the CGST Act. The concerned bank will not interdict the operation of the bank account of the petitioner on the basis of the communication dated 10.03.2021 - It is clarified that this order will not affect any other order(s) that may have been passed, which have not been placed on record. However, if there are any such orders, the same would be immediately communicated to the petitioner. Petition disposed off.
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