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TMI Blog2021 (6) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner, which date should be communicated to the Petitioner at least three days in advance. After hearing the Petitioner, the Commissioner shall pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Central GST Act. A direction is sought to Opposite Party No.3 Bank to allow the Petitioner to operate the said over draft account. 3. A perusal of Section 83 of the GST Act as applicable to the Odisha reveals that the Commissioner has been vested with the power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the property is required to be released from attachment. 6. Clearly the Petitioner has approached this Court without availing the aforementioned remedy available to it in law. Consequently, the Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in accordance with law. 7. The writ petition is disposed of in the above terms. 8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court s Notice No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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