Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts - The petitioner challenged the order of the attachment dated 18.03.2020 and prayed for quashing the order dated 10.06.2020;to defreeze the bank account against appropriate/reasonable undertaking by the petitioner. The record shows that a provisional attachment was issued on 18.03.2020. The petitioner counsel submitted that on 04.08.2022, that ITC amounting to Rs. 75,16,900/- had been reversed. The respondent counsel informed that the investigation initiated against the petitioner stood concluded and that the respondents/revenue were in process of lifting the provisional attachment order. The court observed that given the fact that the present attachment has continued beyond the timeframe prescribed under Section 83(2) of the Act.

Held that:- The Hon’ble Court directed the respondents to lift the provisional attachment.