2022 (2) TMI 779

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..... been provisionally attached - This writ application need not be adjudicated further because the statutory life of the order of provisional attachment of the bank account has come to an end. The intimation of the Bank is dated 20.01.2021. This would necessarily imply that the order of provisionally attachment must have been passed by the Office of the Deputy Commissioner any time before 20th. One y .....

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..... d for the following reliefs: (A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside any order passed under section 83 read with Rules 159 in Form GST DRC- 22 and further be pleased to direct the respondent-authorities to lift the attachment on Bank Account being 0071102000057868 maintained .....

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..... . 3. We have heard Mr. Hiren Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 4. It is seriously disputed by Mr. Trivedi that such order of provisional attachment was served on his client. It is only upon receipt of the intimation from the Bank that his client realized that the bank account has been provision .....

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