2021 (11) TMI 863

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ery provisional attachment shall cease to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act. The present writ petition is allowed and the Respondents are directed to de-freeze the Petitioner s Current Account with Respondent no.2-Bank, within three working days of uploading of the present order - petition disposed off. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner s account had been directed to be debit freezed by Respondent No.1 vide letter dated 10th August, 2020 written to the Respondent No. 2-Bank. He states that the account had been attached merely on account of initiation of proceedings by Respondent No.1 against the Petitioner under Section 67 of the CGST Act i.e. to determine if there is any tax amount due and payable by the petitioner. 3. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. At Court s direction, learned counsel for respondent no.1 has obtained instructions. He admits that every provisional attachment shall cease to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act. 7. In view of the aforesaid statement, the present writ petition is allowed and the Respondents are directed to de-freeze the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X