2023 (9) TMI 401 - DELHI HIGH COURT

Freezing of Bank Accounts of petitioner - period of one year has elapsed since the issuance of orders of provisional attachment - HELD THAT:- The petitioner’s challenge to the impugned communications, issued under Section 83 of the CGST Act are academic. The said orders are no longer operative.

The concerned Banks (Respondent Nos. 2 to 5), shall not interdict the operation of the bank accounts, on account of the impugned communications. The concerned Officer is also directed to follow the procedure as prescribed in the advisory dated 02.09.2023 - petition disposed off.