APHC010199752025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 10527/2025 Between: M/s Widom It Services India Private Limited ...PETITIONER AND The Pr Additional Director General and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1. The Court made the following order: The provisional attachment of the bank account of the petitioner was carried out on 08.12.2023. Section 83 of the GST Act, 2017 empowers the authorities to carry out provisional attachment only for a period of one (01) year. As the period of one year has been completed, quite some time back, there is a prima facie case in favour of the petitioner. Accordingly, there shall be interim direction as prayed for. Post after filing of counter affidavit. ________________________ R RAGHUNANDAN RAO, J _______________________ Dr. K MANMADHA RAO, J MJA