M/S. Vardhman Exim vs Union Of India & Ors. on 23 December, 2021
2. Learned counsel for the petitioner submits that as per the provisions
of Section 83(2) of the CGST Act, 2017, the order of provisional attachment
of bank account ceases to have effect after the expiry of one year from the
date of issuance of the order. She states that though the order of provisional
attachment dated 14th July, 2020 has ceased to have effect on 13th July, 2021
yet the Petitioner is still not allowed to operate its bank account which had
been provisionally attached by the impugned order. She relies on the order
dated 22nd November, 2021 of this Court in M/s. Shri Dhan Laxmi Trade
House Vs. Principal Commissioner of Goods and Service Tax W.P.(C)
13080-2021 where under similar circumstances the Court allowed the
petition and directed the Respondents to de-freeze the current account of the
Petitioner therein.