2024 (10) TMI 267

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..... year 2020-21 and the said order has not been removed or revived, the said order would be now inoperative by virtue of Section 83 (2) of the CGST Act, 2017. The petition is disposed of by directing that respondent no. 2 bank would not interdict the operation of the petitioner s bank accounts, solely on the basis of any order under Section 83 (1) of the CGST Act, 2017, passed in the year 2020-21. .....

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..... or directions, directing the respondents to defreeze the Bank Account No. 38959460014 maintained at SBI Bank, Shahdara, Delhi which was provisionally attached by the learned Commissioner of CGST, Delhi (East) . 7. The petitioner is aggrieved by the action of the respondent no. 1 in freezing his bank account [Bank Account No. 38959460014], maintained with the respondent no. 2 bank. The petitioner c .....

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..... is sketchy. The petition does not even disclose as to how the petitioner became aware that its bank accounts were attached. 11. Even so, since it is the petitioner s case that its bank account was attached under Section 83 (1) of the CGST Act, 2017 in the year 2020-21 and the said order has not been removed or revived, the said order would be now inoperative by virtue of Section 83 (2) of the CGST .....

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