TMI Blog2021 (2) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was held that Respondent Nos.1 and 2 are hereby directed to defreeze the petitioners bank account within a period of two weeks from the date of receipt of this order. The respondents Banks are directed to allow the petitioners to operate their bank accounts forthwith - petition allowed. - Civil Writ Petition No.1655 of 2021, and Civil Writ Petition No.2260 of 2021 - - - Dated:- 9-2-2021 - HON'BLE MR. JUSTICE JASWANT SINGH HON BLE MR. JUSTICE SANT PARKASH PRESENT: - Mr. Anurag Sharma, Advocate, with Mr. G.S. Saini, Advocate, for the petitioner. Ms. Anu Pal, Deputy Advocate General, Punjab. Mr. Gaurav Goel, Advocate, for respondent No.3 in CWP No.1655 of 2021 and for respondent Nos.2 and 3 in CWP No.2260 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide letter dated 31.10.2020 (Annexure P-3), petitioner sent a legal notice to respondent No.1 to defreeze its accounts provisionally attached beyond the statutory period of one year. The petitioner also wrote letter dated 29.12.2020 seeking permission to operate the accounts. Learned counsel for the petitioner while placing reliance on M/s A.P. Steels and Sri Sanjay Kumar Mishra v. Additional Director General, DGCI, Bangalore Zonal Unit, Bengaluru, 2020(4) GSLT 169 and Namaskar Enterprise v. Commissioner of Goods and Service Tax, 2020 (41) GSLT 297 contends that provisional attachment of a bank account of a party cannot continue beyond a period of one year prescribed under subsection (2) of Section 83 of the Act and it directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub-section (1). 7. By virtue of the sub-section (2) of Section 83 of the aforesaid Act, 2017, the impugned provisional attachment Bank account of the petitioners dated 28-5-2019 passed by respondent No. 1 under Section 83 of the CGST Act, 2017 is in vogue till 27-5-2020. Whereas, the petitioners have presented the present petition on 22-6-2020. As on 22-6- 2020, the provisional attachment of bank account of the petitioners, the communication/order dated 28-5-2019 ceases to operate with effect from 27-5-2020. 8. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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