2022 (2) TMI 511

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..... e under Section 83(1) of the CGST Act. After the issuance of the impugned orders, no fresh attachment order has been issued. Consequently, this Court directs the Respondent to defreeze the bank account and release the immovable properties of the Petitioner not later than three days from the date of uploading the order. The present writ petition along with pending application stands disposed of. .....

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..... Petitioner also seeks a direction to the Respondent to defreeze the accounts of the Petitioner. 3. Learned counsel for the Petitioner states that the personal bank accounts and immovable properties of the Petitioner had been attached under Section 83 of the CGST Act, 2017 while conducting inquiry of M/s Milkfood Ltd. He states that though the Petitioner owns 34.79% shares of M/s Milkfood Ltd., .....

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..... f of the Respondent. He fairly states that the impugned attachment orders have neither been renewed nor any fresh orders of attachment have been passed. He, however, states that a show-cause notice has been issued to the Petitioner under Section 74 of the CGST Act. 7. Admittedly, every provisional order ceases to have effect after the expiry of a period of one year from the date of the order ma .....

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