2021 (1) TMI 969

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....rdik V Vora ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this Writ Application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs :- "a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari directing the respondents to quash the notice of provisional attachment under section 83....

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....tached under Section 83 of the CGST Act, 2017 (for short, the Act, 2017). This Writ Application need not be adjudicated on merits as the impugned order of provisional adjudication has outlived its statutory life. As per Section 83 of the Act, other provisional attachment shall cease to have effect after the expiry of period of one year from the date of order made under sub-Section (1). The impugne....