2023 (6) TMI 184

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....ish, Mr. Priyadarshi Manish & Ms. Divya Rastogi, Advs. For the Respondents Through: Mr. Aditya Singla, SSC with Mr. Kashif, Intelligence Officer. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 20.04.2022 (hereafter 'the impugned order') passed by the respondents, provisionally attaching the bank account nos. 259811580205 and 201003427621 ....

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....ct, 2017 (hereafter 'the CGST Act'). 3. Mr. Singla, learned counsel appearing for the respondents submits that a period of one year has expired since the date of the impugned order and in terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment order has ceased to be operative. 4. In this view, we do not consider it apposite to pass any further orders except to direct t....