Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Account —– The applicant prayed for quashing order passed under Section 83 read with Rules 159 in Form GST DRC- 22. The court observed that the statutory life of the order of provisional attachment of the bank account has come to an end. The intimation of the Bank is dated 20.01.2021. One year period has already elapsed. As on date, the order of provisional attachment cannot be said to be in-force.

Held that:- The Hon’ble High Court directed the Bank to permit the writ applicant to operate his bank account.