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2021 (3) TMI 852 - HC - GSTProvisional attachment of Bank Accounts, Stock and Plot - Section 83 of CGST Act - HELD THAT:- So far as the bank account is concerned, the same was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court. Provisional attachment of immovable property - HELD THAT:- We need not adjudicate this writ application on merits in the wake of two developments: First, the impugned order of provisional attachment of the immovable property has outlived its statutory life, and secondly, it is brought to our notice that the final assessment proceedings have also been concluded. Application disposed off.
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