SUBHAM TRADERS Vs. ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

(2.) We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant and Mr. Devang Vays, the learned Assistant Solicitor General of India appearing for the respondents.

(3.) It appears from the materials on record that an order of provisional attachment in Form GST DRC-22, dtd. 26/9/2019 came to be issued in exercise of powers under Sub-sec. (2) of Sec. 83 of the Act, whereby, the bank account of the writ- applicant maintained with the INDUSIND Bank Ltd., Surat came to be provisionally attached. If we go by the date i.e. 26/9/2019, then the statutory time period of such order of provisional attachment could be said to have come to an end. However, later one another order of provisional attachment in Form DRC-22, dtd. 30/9/2021 came to be passed with respect to the very same bank accounts.