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2022 (4) TMI 242

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..... [Physical Court Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1. There is no representation on behalf of the petitioner. 2. This writ petition is directed against order dated 26.03.2021, passed by the Commissioner, Central Goods and Service Tax and Central Excise (CGST and CX), Delhi East. 2.1. Via the impugned order, the petitioner's current account maintained with Axi .....

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..... 09.2021. 5.1. It is averred that the petitioner has preferred an appeal, against the order dated 08.09.2021, and deposited 10 per cent of the tax demanded by the respondent. 6. Given the aforesaid position, the impugned order dated 26.03.2021, which has been issued, concededly, under Section 83 of the CGST Act, cannot remain efficacious, beyond the period of one year commencing from the date of .....

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..... d order dated 26.03.2021 has lost its efficacy, and, therefore, the attachment should stand lifted. 7.1. It is ordered accordingly. 8. The writ petition is disposed of in the aforesaid terms. 9. The Registry will dispatch a copy of this order to the petitioner, via all permissible modes, including e-mail. 10. Mr Harpreet Singh, who appears on behalf of the respondents, will also ensure that a .....

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