Section 83 of the CGST Act, 2017—Provisional Attachment of Bank Account–––- The petitioner challenged an order dated 06.09.2019 of the third respondent, attaching the current account of the petitioner. The court observed that attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, the impugned order has ceased to have effect, as on 15.09.2020.

Held that:- The Hon’ble High Court directed that there is no further embargo on the operation of the bank account and on the petitioner resuming operations in that regard.