Section 83 of the CGST Act, 2017 –Provisional Attachment of Bank Accounts  —- The petitioner challenged the letter dated 31st December, 2020 issued by the Respondents whereby the Petitioner’s bank accounts have been provisionally attached. The counsel for the Petitioner submitted that Section 83(2) of the Act, 2017 provides that every provisional attachment shall cease to have effect after the expiry of one year from the date the order had been passed under sub-Section (1). The Court observed that the impugned provisional attachment orders have ceased to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act.

Held that:- The Hon’ble High Court directed the Respondents to de-freeze the Petitioner’s bank Accounts, within three workings days.