Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts – The petitioner challenged the order dated 03.12.2020 for provisional attachment under Section 83 of the Act. The counsel for the petitioner submitted that in terms of sub-section (2) of Section 83 such provisional attachment cannot survive beyond a period of one year. The court placed its reliance on the  judgment of the Supreme Court dated 20.04.2021 in Civil Appeal No.1155/2021- M/s Radha Krishan Industries Vs. State of Himachal Pradesh and Ors. and observed that the order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year.

Held that:- The Hon’ble High Court by way of interim relief stayed the provisional attachment order and listed the matter on 22.03.2022.