TMI Blog2021 (10) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- It is apparent that a period of one year from May 8, 2019 when the petitioner s bank account came to be attached provisionally under section 83(1) of the said Act has expired. Considering that a period of one year from the date of provisional attachment under section 83(1) of the CGST Act has expired despite which the order of provisional attachment has not been lifted, this petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the petitioner under section 67 of the CGST Act was pending. It is not in dispute that the period of one year from the date the attachment order was made under sub-section (1) of section 83 has expired. 2. It is urged by the petitioner in support of the relief claimed in this writ petition that by operation of law, the provisional attachment order ceases to exist. 3. Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) and section 83(2) of the CGST Act reads thus :- (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Let this exercise be completed as earlier as possible, but not later than seven days from date. 7. In so far as prayer clause (c) is concerned, the appeal shall obviously be decided by the Respondents in due course on its own merits and in accordance with law. Considering the nature of the relief prayed for, we request the respondent No.4 to decide the appeal as expeditiously as possible b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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