Neutral Citation No. - 2025:AHC:133743-DB Court No. - 3 Case :- WRIT TAX No. - 3554 of 2025 Petitioner :- M/S Jhalak Enterprises Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Abhishek Gupta,Chandra Bhan Gupta Counsel for Respondent :- Anadi Krishna Narayana,C.S.C.,Parv Agarwal,Saumitra Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner; Sri Ankur Agarwal, learned counsel appearing on behalf of the respondent nos.2 and 3 and Sri Sandeep Kumar Singh, learned counsel appearing on behalf of respondent no.4. 2. In the present writ petition following prayers have been made by the petitioner:- "I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the dated 29.05.2024 of the Provisional Attachment of the property under Section 83 of the Central Goods and Service Tax Act (hereinafter referred to as 'Act 2017') passed by respondent no.3. II. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 23.12.2024 passed by respondent no.3 III. Issue a suitable writ, order or direction in the nature of mandamus commanding and directing the respondent no.3 to de-attach/release the bank account of the petitioner bearing A/c No.25820200000602 of the petitioner firm maintained at Bank of Baroda, Khurja Branch, Khurja, U.P. IV. Issue any such other and further orders which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 3. The main challenge is to the provisional attachment carried out under Section 83 of the Central Goods and Service Tax Act, 2017 by order dated May 29, 2024. 4. From perusal of the records it is clear that one year has already passed and no further orders have been passed for extending the said attachment. 5. Sri Ankur Agarwal, learned counsel appearing on behalf of respondents submits that he has instructions that the account of the petitioner has been defrozen and instructions are being sent to the bank for doing the same. 6. In light of the above submissions, we direct the authority concerned to send the instructions within 48 hours to the bank concerned to defreeze the account of the petitioner. 7. With the above direction, the writ petition is disposed of. Order Date :- 7.8.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad