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2021 (8) TMI 776 - HC - GSTProvisional attachment of bank accounts - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order was passed by the learned Single Judge on 24.3.2021. The provisional orders of attachment were issued on 15.7.2020. Having regard to the provisions of S.83(2), as brought to our notice by the learned counsel for the 1st respondent and the date of Ext.P6 order, apart from the decisions referred to by the learned Single Judge in the order under challenge, we are not persuaded to interfere in this intra court appeal. In view of the difficulties expressed by the appellant, we grant liberty to the respondents in the writ petition to move appropriate applications before the learned Single Judge, in accordance with law - Appeal disposed off.
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