1. By this writ application under Article 226 of the Constitution of India, the writ applicant/an assessee has prayed for the following reliefs:

“(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside any order passed under section 83 read with Rules 159 in Form GST DRC- 22 and further be pleased to direct the respondent-authorities to lift the attachment on Bank Account being 0071102000057868 maintained with IDBI Bank, Bhavnagar;

(B) Your Lordships may be pleased to grant ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause ‘A’;

(C) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case.”

2. It appears that the writ applicant received an intimation in writting from the IDBI Bank that the Bank has been instructed by the Office of the Deputy Commissioner of State Tax to freeze operations in the Account No. 0071102000057868. This account is being maintained and operated by the writ applicant. It appears that the Office of the Deputy Commissioner of State Tax in exercise of its powers under Section 83 of the GST Act, thought fit to provisionally attached the bank account.

3. We have heard Mr. Hiren Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.

4. It is seriously disputed by Mr. Trivedi that such order of provisional attachment was served on his client. It is only upon receipt of the intimation from the Bank that his client realized that the bank account has been provisionally attached.

5. We need not adjudicate this writ application any further because the statutory life of the order of provisional attachment of the bank account has come to an end. The intimation of the Bank is dated 20.01.2021. This would necessarily imply that the order of provisionally attachment must have been passed by the Office of the Deputy Commissioner any time before 20th. One year period has already elapsed. As on date, the order of provisional attachment cannot be said to be in-force.

6. In such circumstances, the IDBI Bank shall now permit the writ applicant to operate his bank account. This is without prejudice to the rights of the department to initiate any further action, if they intend to in accordance with law.

7. With the aforesaid, this writ application stands disposed of.