1. Heard Ms. Anjali Jha, learned counsel for the petitioner; Sri R.C. Shukla, learned counsel for the revenue and Sri Namit Srivastava, Advocate, holding brief of Sri Manish Trivedi, learned counsel appearing for the respondent- Bank.

2. Present writ petition has been filed to assail the action taken by the respondents-revenue authorities whereby they had restrained the petitioner from utilising its money lying in its bank account bearing No. 414505000364 with the ICICI Bank Ltd., Advant IT Park, Sector-142, Noida, Gautam Budh Nagar.

3. Pleadings have been exchanged.

4. It thus transpires that the provisional attachment of the petitioner’s aforesaid account had been carried out vide communication dated 11.05.2020 under Rule 129(1) of the CGST Rules, 2017 read with Section 83 of the CGST Act, 2017.

5. Short submission advanced by learned counsel for the petitioner is that merits of the action taken by the respondents apart, today, by virtue of the operation of law, the revenue authorities are not entitled to continue the attachment beyond 10.05.2021.

6. In absence of any contrary position existing in law and in absence of any other action being shown to have been taken by the respondent authorities, whereby they may claim entitlement to attach petitioner’s bank account, we find that the communication dated 11.05.2020 issued by the Assistant Commissioner (A.E.), Central Tax, Gautam Budh Nagar has outlived its life and perhaps its utility.

7. Thus, we dispose of the writ petition with the observation that the provisional attachment of the petitioner’s bank account may not survive under the communication dated 11.05.2020. Consequently, the bank may act accordingly and not treat the petitioner’s bank account to be under provisional attachment of the revenue authorities under the communication dated 11.05.2020.