Since the provisional attachment order had expired by operation of the statute itself therefore there is no cause for any grievance by the appellant.
Section 83 of the CGST Act, 2017---Provisional Attachment of Bank Accounts -- The Petitioner challenged the orders of attachment of bank accounts under Section 83 of the Act. This court in judgment dated 24.03.2021 has stayed the order directing furnishing of the bank guarantee till disposal of the writ petition. This appeal has been preferred by the 1st respondent against the said interim order dated 24.3.2021 passed by the learned Single Judge. The Appellant contended that the impugned order was granted by the learned Single Judge without considering the object of Section 83 of the Act. The court observed that the impugned order was passed by the learned Single Judge on 24.3.2021. The provisional orders of attachment were issued on 15.7.2020.
Held that:- The Hon’ble High Court did not interfere in this intra court appeal.
Since the provisional attachment order had expired by operation of the statute itself therefore there is no cause for any grievance by the appellant.
Section 83 of the CGST Act, 2017---Provisional Attachment of Bank Accounts -- The Petitioner challenged the orders of attachment of bank accounts under Section 83 of the Act. This court in judgment dated 24.03.2021 has stayed the order directing furnishing of the bank guarantee till disposal of the writ petition. This appeal has been preferred by the 1st respondent against the said interim order dated 24.3.2021 passed by the learned Single Judge. The Appellant contended that the impugned order was granted by the learned Single Judge without considering the object of Section 83 of the Act. The court observed that the impugned order was passed by the learned Single Judge on 24.3.2021. The provisional orders of attachment were issued on 15.7.2020.
Held that:- The Hon’ble High Court did not interfere in this intra court appeal.