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2023 (10) TMI 576

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..... sional order passed by the Commissionerate at Belapur is no longer operative, the present petition has been rendered academic. It is considered apposite to dispose of the present petition by directing the concerned bank (respondent no.3) to not interdict the operation of the petitioner s bank account on account of any of the orders of the provisional attachment - petition disposed off. - .....

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..... 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ), the said order is no longer operative. 2. Mr. Hossain, learned counsel for respondent no.2 states that the Commissionerate at Belapur has not passed any further orders of provisional attachment of the petitioner s assets after 05.08.2022. 3. A tabular statement indicating the details of the orders of provisiona .....

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..... .V/AE/Bel/Gr.E/12-27/ Ritesh Creations/Enq/ 19-20/198 Reference No.V/AE/Bel/Gr.E/12-27/Ritesh Creations/Enq/ 19-20/3860 Order Reference No.V/AE/Bel/Gr.E/12-27/Ritesh Creations/ Enq/19-20/2451 2. HDFC Bank Ltd. Patparganj Industrial Area Account No. 28407630000697 Order Ref .....

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..... Creations/ Enq/19-20/2452 4. Since the order dated 05.08.2022 which was the last provisional order passed by the Commissionerate at Belapur is no longer operative, the present petition has been rendered academic. 5. In the given circumstances, we consider it apposite to dispose of the present petition by directing the concerned bank (respondent no.3) to not interdict .....

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