Section 83 of the CGST Act, 2017  – Provisional Attachment  –- The petitioner prayed for a direction in the nature of Certiorari, to set aside the provisional attachment of Bank Account by way of order dated 11 October 2019 of the respondent. The Counsel for the Petitioner submitted that the said order of attachment expired on 10 October 2020 in view of the Section 83(2) of the Act, 2017. The Counsel relied on judgment of the Hon’ble Supreme Court in the case of Radha Krishan Industries Vs. State of Himachal Pradesh 2021. The court observed that the provisional attachment levied by the Respondents on 11 October 2019 under Section 83(2) of the said Act ceased to have effect on expiry of one year.

Held that:- The Hon’ble High Court allowed the petition.