TMI Blog2021 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to pass such an order or issue such communication - Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Having considered the facts of the case and submissions made, and also the fact that subsequent to issuance of the communication dated 03.02.2021, impugned herein, another order dated 25.02.2021 has been passed by the Additional Director, freezing the same account, as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Agra Regional Unit (Directorate General of GST Intelligence, Agra Regional Unit), freezing account of the petitioner in exercise of power under Section 83 of the Central Goods and Service Tax Act, 2017. The contention of learned counsel for the petitioner is that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of the communication dated 03.02.2021, impugned herein, another order dated 25.02.2021 has been passed by the Additional Director, freezing the same account, as such, communication impugned herein, even otherwise has outlived its utility, we do not find any reason to entertain this writ petition. We, accordingly, dismiss it with these observations, however, without prejudice to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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