Section 83 of the CGST Act, 2017--- Provisional Attachment of Bank Accounts - The petitioner challenged the order of the attachment dated 14.08.2020. This writ petition was disposed of via judgment dated 18.09.2020, whereby the Court had directed the petitioners to take recourse to the statutory remedy prescribed under Rule 159(5) of the Rules. The record reveals that the petitioners availed the said remedy which resulted in an adverse order dated 28.09.2020 being passed qua them. The counsel for the petitioner submitted that since one year has passed, the respondent is required to lift the attachment.

Held that:- The Hon’ble Court listed the matter on 15.09.2022.