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Provisional attachment of the bank accounts impugned in this petition has lapsed and the respondents are bound under Section 83(2) to issue instructions to the banks, of lapsing of the attachment.

Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the provisional attachment under Section 83 of (i) Overdraft Account (ii) Current Accounts. The said attachment was affected on 9th January, 2020 and the period of one year, has expired on 8th January, 2021. The counsel for the respondents has not controverted the aforesaid position and on enquiry stated that no notice under Sections 73 & 74 of the CGST Act has been issued to the petitioner as yet. The court observed that it is not in dispute that the attachment has lapsed. Held that:-The Hon’ble Court directed the respondents to issue instructions to the banks of lapsing of the attachment earlier affected and if there is any other order of attachment of the same bank accounts, the same be served on the petitioner, through the counsel, on or before 29th January, 2021. If the respondents, on or before 29th January, 2021 do not issue the instructions as aforesaid to the banks or do not serve on the petitioner any other order attaching the said bank accounts, the attachment effected on 9th January, 2020 shall stand quashed.