AFR Neutral Citation No. - 2024:AHC:149247-DB Court No. - 40 Case :- WRIT TAX No. - 978 of 2024 Petitioner :- M/S R D Enterprises Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Srijan Pandey,Swetashwa Agarwal Counsel for Respondent :- A.S.G.I.,Krishna Agarawal,Parv Agarwal Hon'ble Shekhar B. Saraf,J.

Hon'ble Manjive Shukla,J.

1. Heard Sri Swetashwa Agarwal, learned counsel appearing on behalf of the petitioner and Sri Parv Agarwal, learned counsel appearing on behalf of the respondents.

2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment order dated May 16, 2024 passed by the respondent authorities under Section 83 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act").

3. It is to be noted that the same bank account had been attached vide order dated February 16, 2023. After expiry of the period of one year, the writ petitioner had filed a writ petition seeking removal of the said attachment. Subsequent to the filing of the said writ petition, it appears that the attachment was removed and the same has been recorded in the order passed by the