Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The Petitioner challenged provisional attachment of bank accounts, which were attached under order dated 22.05.2019 and subsequently, again under order dated 13.07.2020. The provisional attachment under section 83  cannot be for a period of more than one year. The Counsel for the Respondents submitted that Petitioner was not cooperating in the investigation. The court observed that the Petitioner certainly requires to cooperate in the investigation. The Counsel for the Petitioner assured the Court that the Petitioner would cooperate with the investigation. The court observed that Sub section (2) of Section 83 clarifies that every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub section 1. Thus, provisional attachment ceases to take effect after a period of one year.

Held that:- The Hon’ble High directed that the provisional attachment under order dated 13.07.2020 shall cease to take effect.