2023 (6) TMI 184

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....ner Through: Mrs. Anjali Jha Manish, 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 accou....

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.... of the Central Goods and Services Tax Act, 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 t....