9911796707
TMI Blog2024 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- Admittedly, in terms of Section 83 (2) of the CGST Act, an order passed under Section 83 (1) of the CGST Act, would cease to operate after expiry of a period of one year from the date the order. Thus, even if it is assumed that an appropriate order under Section 83 of the CGST Act was passed by the respondent no. 1, on the strength of which communications were issued to the respondent b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or respondent no. 1 accepts notice. Respondent no. 7 is also represented before this court. 3. Considering the controversy involved, we do not consider it necessary to issue notice to the respondent nos.2 to 6, which are the concerned banks with whom the petitioner maintains its accounts. 4. Respondent no. 1 is the contesting respondent. 5. Mr. Harpreet Singh, learned counsel appearing for respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (hereafter the CGST Act). 10. Learned counsel for the petitioner submits that similar orders have also been passed attaching the petitioner s bank account, maintained with the other respondent banks. 11. The petitioner states that he has not received any further/subsequent orders of provisional attachment under Section 83 of the CGST Act. The orders mentioned by the petitioner were comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operating the concerned bank account/s, on the basis of communication(s)/order(s) impugned in the present petition. 15. Respondent no. 7 shall also take note that the impugned order dated 20.01.2021 is no longer operative, and is directed not to take any steps on the basis of the said order. 16. This court is informed that in terms of subsisting directions/instructions, the respondent is obliged t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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