Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Accounts —- The petitioner challenged the provisional attachment of the bank accounts and immovable property on 31.03.2021. The court asked the respondent as to whether the provisional attachment order dated 31.03.2021 has been reviewed and/or extended. The respondent counsel submitted that no fresh attachment order has been passed. On a plain reading of Section 83 , the attachment order cannot continue.

Held that:- The Hon’ble Court directed the respondent to lift the attachment. The respondent will convey the information to the concerned bank, within three days.