Section 83 of the CGST Act, 2017 —-Provisional Attachment of Bank Accounts —– The petitioner challenged order of provisional attachment in form GST DRC-22 dated 26.09.2019 as the period of one year as prescribed in sub-section (2) of Section 83 has been elapsed from the date of order and further prayed for to set aside the order of provisional attachment dated 30.09.2021 on the grounds that respondent have again provisionally attached the bank accounts which is in complete violation of the provisions of Section 83 of the Act. The court observed that an order of provisional attachment dated 26.09.2019 came to be issued. However, later one another order of provisional attachment dated 30.09.2021 came to be passed with respect to the very same bank accounts. The respondent counsel submitted that the respondent vide letters dated 17.11.2021 have informed the respective banks that the writ-applicant shall be permitted to operate the bank account. As on date, there is no order of provisional attachment of any of the three bank accounts. Nothing further requires to be adjudicated in the matter.

Held that:- The Hon’ble High Court accordingly disposed the petition.