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

“a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari directing the respondents to quash the notice of provisional attachment under section 83 of the Act for provisional attachment of Bank Account No.918020082527790 as one year is passed from date of such order.

b. Pending hearing and final decision of the petition, to allow operation of bank account;

c. Pass any other order(s) as this Hon’ble Court may deem fit and appropriate in order to grant interim relief to the Petitioner;

d. Any other and further relief deemed just and proper be granted int eh interest of justice;

e. To provide for the cost of this petition.”

2. The subject matter of challenge in the present Writ Application is to the order of provisional attachment of Bank Account in the Form GST DRC-22 dated 24.10.2019 passed by the respondent No.1 herein. In other words, the Bank Account has been ordered to be provisionally attached under Section 83 of the CGST Act, 2017 (for short, the Act, 2017). This Writ Application need not be adjudicated on merits as the impugned order of provisional adjudication has outlived its statutory life. As per Section 83 of the Act, other provisional attachment shall cease to have effect after the expiry of period of one year from the date of order made under sub-Section (1). The impugned order is dated 24.10.2019. The period of one year expired way back in October 2020.

In such circumstances, it can be said that there is no provisional attachment of Bank Account in existence or in operation as on date.

The Axis Bank, Kapodara Branch, Surat shall permit the Writ applicant to now operate his Bank Account No.918020082527790.

3. With the above, this Writ Application stands disposed of.