Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Account —- The petitioner sought directions to the Respondent to set aside his Order dated 06.02.2020 and defreeze the Petitioner’s Bank Account. The court observed that the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order. Thus, ceased to be operative after 06.02.2021. After the provisional order, a SCN dated 30.07.2021 was issued to the petitioner and the same has not been adjudicated till date.

Held that:- The Hon’ble Court directed that the order dated 06.02.2020 is no longer operative. Bank shall, if there is no other order by any other authority, freezing the petitioner’s bank account, permit the petitioner to operate the Bank Account.