Attachment of Bank Account - Orders passed u/s 83(1) of the CGST...

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there should be no impediment for them to operate the cash credit accounts. The respondents conceded to the statutory position but argued that a fresh attachment order had been passed, justifying the continued attachment. The petitioner contended that the repeated attachment was in breach of the CGST Act and they had not received copies of the latest attachment order. - The High Court noted that the order subject to these proceedings had ceased to operate, thus disposing of the petition while reserving the petitioner's right to challenge the fresh attachment order dated 13.12.2023.