There is no provisional attachment of Bank Account in existence or in operation as on date, The period of one year expired way back in October 2020.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts –-- The applicant prayed for directing the respondents to quash the notice of provisional attachment under section 83 for provisional attachment of Bank Account in the Form GST DRC-22 dated 24.10.2019, as one year is passed from date of such order. The court observed that as per Section 83 provisional attachment shall cease to have effect after the expiry of period of one year from the date of order made under sub-Section (1). The period of one year expired way back in October 2020.
Held that:- The Hon’ble High Court directed the concerned bank to permit the applicant to operate his Bank Account.