2022 (3) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as been issued to the Petitioners. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective. Accordingly, this Court directs the Respondents to defreeze the bank acco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 020. 2. On the last date of hearing, learned counsel for the Respondents had sought time to obtain instructions. 3. Today Mr. Harpreet Singh, learned standing counsel for the Respondent states that no fresh DRC-22 notices have been issued against the Petitioners. He also clarifies that the State GST has issued notices under Section 74 of the Delhi GST Act to the Petitioners. 4. Admittedly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X