SRI OM TRADERS Vs. PRINCIPAL ADDITIONAL DIRECTOR

JUDGEMENT

(1.) Petitioner has called in question the correctness of the orders of provisional attachment. The prayer sought for reads as follows:

(2.) Learned counsel for respondent has filed a memo which reads as hereunder:

(3.) It is noticed that in terms of Sec. 83(2) of the Central Goods and Services Tax Act, 2017 (for short 'the Act') the provisional attachments orders by operation of law ceases of have effect after the expiry of a period of one year from the date of the order made under Sub- Sec. (1). Admittedly, in the present case, the period of one year from the passing of the provisional orders of attachment has expired as evident from the details furnished and the provisional orders of attachment automatically by operation of law have been ceased to be in operation.