Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Account -—– The petitioner challenged the order dated 16th March, 2020, whereby Petitioner’s current bank account has been provisionally attached as well as the order dated 06th February, 2020 blocking the Petitioner’s Electronic Credit Ledger. The counsel for the petitioner submitted that the order blocking the Petitioner’s Electronic Credit Ledger had ceased to operate on 05th February, 2021 on completion of one year. Similarly, counsel for the petitioner stated that as per Section 83(2) of the Act, 2017, the impugned provisional attachment order has lapsed upon completion of one year from the date on which the order was passed. The Advocate for the respondent admitted that every attachment and blocking of electronic credit ledger shall cease to have effect after expiry of a period of one year from the date the orders had been passed.

Held that:- The Hon’ble High Court directed the respondents to de-freeze the petitioner’s bank account as well as unblock the Electronic Credit Ledger within three working days.