2023 (5) TMI 591

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..... n - HELD THAT:- It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account would cease to be operative after the expiry of the statutory period of one year. The impugned order dated 13.01.2021 has ceased to be operative. Since the impugned order is no longer operative, no orders are required for setting aside the .....

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..... k A/c No. Maintained with 046105500880 ICICI Bank Bahadurgarh Branch Delhi Rohtak Road, NH-10, Bahadurgarh, Haryana- 124507 01111132000386 Oriental bank of commerce (Now merged with Punjab National Bank) Railway Road, Bahadurgarh, Haryana-124507 919020024648913 .....

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..... y, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.] (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). 5. It is clear from the plain language of Section 83(2) .....

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