2023 (9) TMI 401

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..... the impugned communications, issued under Section 83 of the CGST Act are academic. The said orders are no longer operative. The concerned Banks (Respondent Nos. 2 to 5), shall not interdict the operation of the bank accounts, on account of the impugned communications. The concerned Officer is also directed to follow the procedure as prescribed in the advisory dated 02.09.2023 - petition dispose .....

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..... t ), freezing the following bank accounts of the petitioner: S. No. Bank Account No. Bank Name Branch 1 10055058714 IDFC First Bank Ltd., Punjabi Bagh branch, New Delhi 2 308882626980 RBL Bank Ltd., West Patel Nag .....

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..... 17 states Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). Where such provisions apply, say in the provisional attachment of bank account, there are instances noticed where person concerned filed writ petition seeking that Commissioner should also follow up by issuing intimation of .....

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..... communication/an intimation to the concerned authority/bank, drawing attention to the particulars of the Order/Form DRC-22 (which made the provisional attachment) and the provisions of section 83 (2) of the CGST Act, 2017, and further indicating the release/restoration of the relevant property/account, in terms of those provisions. This intimation shall be copied to the person concerned. This pro .....

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