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TMI Blog2023 (2) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act. In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order. Thus, in terms of Section 83(2) of the CGST Act, the provisional attachment order dated 06.02.2020 ceased to be operative after 06.02.2021. After the provisional order dated 06.02.2020 was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Respondent to set aside his Order dated 06.02.2020 and defreeze the Petitioner s Axis Bank Account No. 913020053428041 at the earliest. b) award the cost of the writ petition; 2. The petitioner is aggrieved by the action of the respondent attaching its Bank Account (Bank Account No. 913020053428041 with Axis Bank) on a provisional basis by an order dated 06.02.2020. 3. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (1). 4. It is not disputed that the provisional attachment order dated 06.02.2020 was passed in exercise of powers under Section 83 of the CGST Act. In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order. Thus, in terms of Section 83(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Admittedly, the said show cause notice has not been adjudicated till date. Since the petitioner s relief is limited to the de-freezing of its Bank Account, we are refraining from examining whether the proceedings in relation to the said show cause notice can now continue. 9. In view of the above, the present petition is allowed. The order dated 06.02.2020 is no longer operative. Axis Bank sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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