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TMI Blog2020 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of time - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Despite revocation of the order of cancellation, the bank account provisionally attached by the order dated 06.09.2019 has not been released. The result is that the petitioner has not been able to operate his business account. It appears that there is a dispute with regard to payment of GST by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents has not been able to obtain instructions for a period of two months. His prayer for further one week time to obtain instructions is therefore turned down. The petitioner is aggrieved by the order dated 06.09.2019 of provisional attachment of the property under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as Act of 2017 ). The submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation, the bank account provisionally attached by the order dated 06.09.2019 has not been released. The result is that the petitioner has not been able to operate his business account. It appears that there is a dispute with regard to payment of GST by the petitioner for the period of business prior to 06.09.2019. In none of the paragraphs the petitioner states that no order of imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h proper instructions delays adjudication and leads to harassment of the assessee. Such conduct can have an adverse impact on the business environment of the country. The competent authority is directed to consider the grievances of the petitioner and pass a fresh order, keeping in mind the provisions of Section 83(2) and as per law. With the said observation, the writ petition is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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