TMI Blog2023 (9) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act, 2017 not received by petitioner - violation of principles of natural justice - HELD THAT:- Admittedly, in terms of Section 83(2) of the CGST Act, an order passed under Section 83 of the CGST Act would cease to be operative after an expiry of a period of one year from the date of the order. Thus, even assuming that any order under Section 83 of the CGST Act was passed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is disposed of. W.P.(C) 9716/2023 3. Issue notice. 4. The learned counsel for the respondent accepts notice. 5. The petitioner has filed the present petition, inter alia, praying as under:- a) issue a writ of mandamus or any other appropriate writ or direction to directing respondent to de-freeze/allow the operation of bank account no. 10078226344 with the IDFC bank at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt, was sent directly to the bank. The petitioner also claims that there is no further communication issued to the Bank. 8. Admittedly, in terms of Section 83(2) of the CGST Act, an order passed under Section 83 of the CGST Act would cease to be operative after an expiry of a period of one year from the date of the order. Thus, even assuming that any order under Section 83 of the CGST Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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