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2023 (8) TMI 394

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..... he Act, every provisional attachment order under Section 83(1) shall cease to have effect after the expiry of the period of one year from the date of the order. Thus, the impugned order dated 17.05.2022 whereby the bank accounts of the petitioners were attached, cease to be operative. This Court further directs the concerned banks to permit the petitioners to operate their bank accounts that were .....

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..... rit, direction or order directing the Respondents No. 1 2 to defreeze the current account belonging to the Petitioner No. 1 Company (ThinkingBeyond Interiors Pvt Ltd) bearing No. 259717595665 maintained with IndusInd Bank which was provisionally attached vide order dated 17.05.2022 bearing reference No. IV (6) DGGI/ RRU/ INV/ 08/ 2021-22/ Pt-I/ 3678, DIN: 202205DNN1000000D295 passed by the Respond .....

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..... with IndusInd Bank, which was provisionally attached vide order dated 17.05.2022 bearing reference No. IV (6) DGGI/ RRU/ INV/ 08/ 2021-22/ Pt-I/ 3678, DIN: 202205DNN1000000D295 passed by the Respondent No. 2 under Section 83(1) of the CGST Act, 2017; d) issue a writ of mandamus or appropriate writ, direction or order directing the Respondents No. 1 2 to defreeze the term deposit belonging to the P .....

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..... Services Tax Act, 2017 (hereafter the Act ). The said bank accounts were frozen by an order dated 17.05.2022. 7. In terms of Section 83(2) of the Act, every provisional attachment order under Section 83(1) shall cease to have effect after the expiry of the period of one year from the date of the order. Thus, the impugned order dated 17.05.2022 whereby the bank accounts of the petitioners were att .....

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