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The statutory life of an order of attachment of bank account under Section 83 of the CGST Act is one year unless the authority deems fit to extend it further. NOTICE issued to the respondents whether they will intend to extend the time period of the attachment.

Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts —–The applicant challenged various orders of attachment of the bank accounts of the writ-applicant in exercise of powers under Section 83 of the Act. The court observed that the orders of attachment are of February, 2020. One year period will come to an end within next one week. Till this date there has not been any further extension. Even otherwise, the statutory life of an order of attachment of bank account under Section 83 is one year unless the authority deems fit to extend it further. Held that:- The Hon’ble High Court issued Notice to the respondents returnable on 01.03.2021.
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