1. Rule, returnable forthwith. Mr. Devang Vyas, learned Assistant Solicitor General waives service of notice of rule for and on behalf of the respondent Nos.1,2 and 3.

2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

“(a) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside the direction issued by respondent Nos.1 and 2 dated 10/01/2019 at Annexure-B to this petition and also the action of provisionally attaching or Debit Freezing under Section 83 of the CGST Act, 2017 the petitioner’s Current Account No.483301010036115 & Saving Bank Account No. 483302010046998 maintained with Union Bank of India maintained with respondent No.3 and Current Account No.918020099540135 maintained with respondent No.4.

(b) Pending admission, final hearing and disposal of this petition, to stay the direction issued by respondent Nos.1 and 2 of provisionally attaching or Debit Freezing the petitioner’s Current Account No.483301010036115 & Saving Bank Account No.483302010046998 maintained with Union Bank of India maintained with respondent No.3 and Current Account No.918020099540135 maintained with respondent No.4 on such terms and conditions as may be deemed fit and proper to this Hon’ble Court.

(C) To pass any other and further orders as may be deemed fit and proper in the interest of the justice and the petitioner.”

3. The short question that arises for our consideration is whether after the expiry of period of one year from the date of passing of the provisional attachment order, under Section 83 of the Central Goods and Service Tax Act, 2017 (for short ‘the Act, 2017’), the attachment over the bank account of the petitioner can continue?

4. The provision of Sub-section (2) of Section 83 of the Act, 2017 is very clear in this regard. No attachment over the bank account can continue after the period of one year from the date of passing of the order under Section 83 of the Act, 2017, unless such order is renewed or fresh order is passed by the authority.

5. We need not state the facts in detail as the order, under Section 83 of the Act, 2017, for provisional attachment of bank accounts of the petitioner with respondents No.3 and 4 Banks was passed on 10th January, 2019 and the period of one year is over on 10th January, 2020. Therefore the impugned order has lapsed on completion of one year.

6. However, Mr.Devang Vyas, learned Assistant Solicitor General appearing for the respondent Nos.1, 2 and 3, in the peculiar facts of the case, submitted that the petitioner was arrested and on condition of deposit of ₹ 50 Lakhs, bail was granted to the petitioner by the trial Court. However, the petitioner has challenged such condition of granting bail before this Court for modification and Criminal Misc. Application No.3070 of 2019 is pending before the learned Single Judge of this Court. He therefore submitted that keeping in mind the interest of Revenue, appropriate order may be passed.

7. In response to the aforesaid submission, Mr.Chetan K. Pandya for the petitioner submitted that the petitioner has already submitted an application on 22nd January, 2020 before the Director General of Goods and Service Tax Intelligence, Ahmedabad, intimating that the petitioner is ready and willing to issue the Fixed Deposit amounting to ₹ 50 Lakhs in his name and is also willing to handover original receipt of Fixed Deposit to the respondent.

8. In view of the aforesaid submission, Mr.Devang Vyas, learned Assistant Solicitor General has agreed to accept such original receipt of the Fixed Deposit amounting to ₹ 50 Lakhs, so as to lift the attachment over the bank accounts of the petitioner.

9. In view of the consensus arrived at between the parties, the respondent Nos.3 and 4-Banks are directed to lift the attachment over the accounts of the petitioner, placed by the respondent No.1, by virtue of order dated 10.01.2019 passed under Section 83 of the Act, 2017. The petitioner shall handover original receipt of Fixed Deposit of ₹ 50 Lakhs to be issued in his name to the respondent subject to outcome of Criminal Misc. Application No.3070 of 2019.

10. With the above, the petition stands disposed of accordingly. Rule is made absolute to the aforesaid extent. Direct service is permitted.