Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Account —- The petitioner challenged the impugned order dated 26.03.2021, vide which the petitioner’s current account stands frozen. The petitioner’s account was frozen for the first time via provisional attachment order dated 19.05.2020, which was, concededly, quashed by this court via order dated 22.03.2021. The petitioner’s grievance, is that immediately, after this Court had quashed the earlier provisional attachment order on 22.03.2021, a fresh order was passed on 26.03.2021. There are no proceedings under Section 74 of the Act are pending, as an adjudication order has been passed on 08.09.2021. The petitioner has preferred an appeal, against the said order and deposited 10 per cent of the tax demanded by the respondent. The court observed that the impugned order dated 26.03.2021, which has been issued, concededly, under Section 83  cannot remain efficacious, beyond the period of one year commencing from the date of the order, as such, the impugned order dated 26.03.2021 has lost its efficacy.

Held that:- The Hon’ble High Court lifted the attachment order.