2023 (11) TMI 961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uchar, Mr. Aditya Bharat Manubarwala, Ms. Tanishka Grover, Ms. Tanisha Bhuchar, Advocates. For the Respondents Through: Mr. Arjun Jain, Adv. (through VC) on behalf of Ms. Anushree Narain, SSC with Ms. Simran Kumari, Adv. for R2 & R3 VIBHU BAKHRU, J. (Oral) CM APPL. 47212/2023 (for condonation of delay) 1. For the reasons stated in the application, the same is allowed. 2. The delay in refiling .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rders are required to be passed in this regard. 7. The petitioner is also aggrieved by orders dated 04.08.2022 and 24.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter 'CGST Act'), provisionally attaching the following bank accounts of the petitioner and his family members: Sr. No. Account Holder PAN Account No. 1. Karan Kumar Agarwal HUF APPPA0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ative after expiry of a period of one year from the date of the said order. 10. The learned counsel appearing for Respondent Nos. 2 and 3 fairly states on instruction that the orders dated 04.08.2022 and 24.08.2022, provisionally attaching the aforesaid bank accounts, are no longer operative by virtue of Section 83(2) of the CGST Act. 11. In these circumstances, we consider it apposite to direct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X