2025 (7) TMI 398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,. ORAL JUDGMENT   (PER M. S. SONAK, J.): 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the order of provisional attachment of the Petitioner's Bank account by invoking Section 83(2) of the CGST Act, 2017. 4. A period of one year ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned provisional attachment order. 6. Even if we take no cognizance of the subsequent development of completion of adjudication proceedings and the pendency of an Appeal, still, having regard to the provisions of Section 83(2), the impugned order has ceased to be effective. Based upon this order, therefore, the attachment of Petitioner's Bank account having No. 50200033711279 in the HDFC Bank cann....