Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Accounts —- The petitioner challenged the provisional attachment of the bank accounts. The court asked the respondent as to whether the provisional attachment order dated 31.12.2019, has been extended. The respondent counsel submitted that the provisional attachment order dated 31.12.2019, has not been extended.

Held that:- The Hon’ble Court directed the respondent to lift the attachment. The respondent will convey the information to the concerned bank, within three days.