2023 (2) TMI 725

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...., Senior Standing Counsel. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: a) "issue a writ of Mandamus or any other appropriate writ or order, directing the Respondent to set aside his Order dated 06.02.2020 and defreeze the Petitioner's Axis Bank Account No. 913020053428041 at the earliest. b) award the cost of the writ petition;" ....

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....ng to the taxable person in such manner as may be prescribed. (2) 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)." 4. It is not disputed that the provisional attachment order dated 06.02.2020 was passed in exercise of powers under Section 83 of the CGST Act. In terms of Sub-sect....

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....umed that the same can be - which we do not - there is no order extending the same. 8. After the provisional order dated 06.02.2020 was passed, a show cause notice dated 30.07.2021 was issued to the petitioner. Admittedly, the said show cause notice has not been adjudicated till date. Since the petitioner's relief is limited to the de-freezing of its Bank Account, we are refraining from examini....