2023 (11) TMI 1332

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.... second respondent and to quash the same. 2. The learned counsel appearing for the petitioner would submit that order impugned herein is a provisional attachment issued in terms of Section 83 of the Central General Sales Tax Act, 2017 (in short, 'CGST Act') and in terms of the said provisions, provisional attachment shall remain in force for a period of one year from the date issuance of the same. Therefore, he would contend that, as on date, the order of attachment is not in force, however, the second respondent-Bank has not allowed the petitioner to operate the bank account, for the reason that, they have not received any intimation from the first and third respondents with regard to the lifting of attachment. 3. The learned....

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....ed. 5. I have considered the submission of the learned counsel for the petitioner and the learned Senior Panel Counsel for respondents 1 and 3. Despite of service of notice on the second respondent/Bank, and their name is printed in the cause list, none appeared on their behalf. 6. In the present case, provisional attachment order has been passed in terms of Section 83 of the CGST Act, 2017 on 02.09.2021. In terms of the Section 83 (2), provisional attachment will be in force only for a period of one year. Therefore, the said order could remain in force only till 01.09.2022. However, this Writ Petition is filed on account that the second respondent/Bank has refused to permit the petitioner to operate the bank account citing that they ....