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2022 (10) TMI 952 - HC - GSTProvisional attachment of Bank Accounts - respondent fairly admitted that time period of one year is over - section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank accounts out of total nine bank accounts, gets automatically come to an end. Learned advocate for the petitioners makes a grievance that despite one year is over, the banks are not intimated about the seizing of the provisional attachment - the respondents stated that the authorities will intimate the banks concerned in this regard to enable the operation of the bank accounts by the petitioners within one week from today. In respect of the two bank accounts where the fresh orders of provisional attachment are passed, it will give fresh cause of action in accordance with law - the petitions are disposed of.
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