Attachment of Bank Accounts —Section 83 of the CGST Act, 2017— The petitioner prayed for directing the respondents to quash the notice of provisional attachment under Section 83 of the Act for provisional attachment of bank Account. The respondent initiated proceedings against the petitioner under section 67 of the said Act to determine the tax. The petitioner was informed by the bank regarding the attachment of his bank account on 02.08.2019. The court observed that Sub-Section 2 of Section 83 makes it clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section 1. The attachment came into force from 2-8-2019 and thus, the order of provisional attachment has come to an end.
Held that:- The Hon’ble High Court allowed the petition and directed the bank to operate the petitioner’s Bank Account.— Namaskar Enterprise Vs. Commissioner of Goods And Service Tax  27 TAXLOK.COM 014 (Gujarat)