A.P. STEELS Vs. ADDITIONAL DIRECTOR GENERAL, DGCI

JUDGEMENT

(1.) In the instant petition, the petitioners have sought for the following reliefs:

(2.) Learned counsel for the petitioners pointed out that impugned provisional attachment of Bank Account of the petitioners maintained with respondent No.2-Bank has been passed on 28.05.2019 under Section 83 of Central Goods and Service Tax Act, 2017 (for short 'CGST Act'), whereas the present petition is presented on 22.06.2020.

(3.) It is further stated that provisional attachment of Bank Account of the petitioners under Section 83 of CGST Act, 2017 vide Annexure-A has come into force with effect from 28.05.2019 and it would be in vogue till 27.05.2020 i.e. for a period of one year from the date of provisional attachment, this impugned communication/order dated 28.05.2019 is not existing in the eye of law with effect from 27.05.2020. Consequently, respondents are required to give effect of de-freezing the petitioners' bank account from 28.05.2020.