9911796707
TMI Blog2021 (12) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of law vis-a-vis Section 83 of the Act, present writ petition is allowed and the respondents are directed to defreeze the petitioner s bank account bearing current bank Account No. 201001178495 maintained with M/s. IndusInd Bank Ltd., Ground Floor, 2w/3, West Patel Nagar, Opp. Metro Pillar No.195, New Delhi-110008. Writ petition stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner submits that as per the provisions of Section 83(2) of the CGST Act, 2017, the order of provisional attachment of bank account ceases to have effect after the expiry of one year from the date of issuance of the order. She states that though the order of provisional attachment dated 14th July, 2020 has ceased to have effect on 13th July, 2021 yet the Petitioner is still not allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, she relies on the judgment of the Supreme Court in the case of Radha Krishan Industries v. State of H.P. (2021) 6 SCC 771. 4. Issue notice. Mr. Aditya Singla, learned counsel accepts notice on behalf of the respondent no.2. 5. Learned counsel for the respondent no.2, on instructions from Mr. Nikhil Mohan Goyal, Deputy Commissioner, CGST, West Delhi, who is personally present in Court, states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is held bound by the same. 8. In view of the position of law vis-a-vis Section 83 of the Act, present writ petition is allowed and the respondents are directed to defreeze the petitioner's bank account bearing current bank Account No. 201001178495 maintained with M/s. IndusInd Bank Ltd., Ground Floor, 2w/3, West Patel Nagar, Opp. Metro Pillar No.195, New Delhi-110008. 9. It is clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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