Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts - The petitioner challenged the order of the attachment dated 14.08.2020. The counsel for the petitioner submitted that since one year has passed, the respondent is required to lift the attachment. The court observed that more than two years have passed since the provisional attachment was ordered of the subject bank account. The counsel of the respondent fairly conceded that the provisional attachment order dated 14.08.2020, has not been renewed. Therefore, period of one year provided in Section 83 of the Act stands crossed and in these circumstances, the provisional attachment order cannot survive.

Held that:- The Hon’ble Court directed the respondents to lift the provisional attachment within two days. Further set aside another order dated 28.09.2020.