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2021 (11) TMI 863 - DELHI HIGH COURTProvisional attachment of accounts - initiation of proceedings by Respondent against the Petitioner - Section 67 of the CGST Act - HELD THAT:- At Court’s direction, learned counsel for respondent no.1 has obtained instructions. He admits that every provisional attachment shall cease to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act. The present writ petition is allowed and the Respondents are directed to de-freeze the Petitioner’s Current Account with Respondent no.2-Bank, within three working days of uploading of the present order - petition disposed off.
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