TMI Blog2023 (6) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 (for short 'the Act') the provisional attachments orders by operation of law ceases of have effect after the expiry of a period of one year from the date of the order made under Sub-Section (1). Admittedly, in the present case, the period of one year from the passing of the provisional orders of attachment has expired as evident from the details furnished and the provisional orders of attachment automatically by operation of law have been ceased to be in operation. The impugned orders of attachment at Annexures-A, A1, A2, A4 and A5 are declared to be no longer in operation from the expiry of the period of one year as stipulated under Section 83(2) of the Act. The Bank authorities to take note of the same forthwith. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 passed by the 1st Respondent under Section 83 of CGST Act as per Annexure-A2 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and D. Set aside the impugned provisional attachment of bank account No. 919020002848618 of the Petitioner maintained with the 3rd Respondent vide impugned order bearing No. Ref No. CTO (Enf-3)/smg/2019-20 dated 27.02.2020 passed by the 2nd Respondent under Section 83 of CGST/KGST Act as per Annexure - A3 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and E. Set aside the impugned provisional attachment of trade debts of the Petitioner in respect of 9th Respondent vide impugned order dated 6.3.2020 bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner in its representation dated 5.10.2020 to the 2nd Respondent as per Annexure B1 by issuing a Writ of Mandamus or any other writ in the nature of a Writ of Mandamus Or in the alternative J. Direct the 1st and 2nd Respondent to consider the Petitioner's representation dated 05.10.2020 as per Annexure - B and B1 and direct the 1st and 2nd Respondent to furnish all the details and documents sought for and conduct the entire proceedings afresh by providing a fair and sufficient opportunity of being heard by issuing a Writ of Mandamus or any other writ in the nature of a Writ of Mandamus. 2. Learned counsel for respondent has filed a memo which reads as hereunder: 1. The above Writ Petition has been filed challe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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