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2022 (3) TMI 494 - HC - GSTProvisional attachment of immovable property - no show cause notice under Section 74 of the CGST Act has been issued to the Petitioner till date - HELD THAT - Admittedly, after the issuance of the impugned letter dated 07th December, 2020, no fresh attachment order in Form GST DRC-22 has been issued. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective. Accordingly, this Court directs the Respondent to defreeze the bank accounts and release the immovable properties of the Petitioner not later than three days from today. The present writ petition along with pending applications stand disposed of.
Issues:
Challenge to provisional attachment of immovable property under Section 83 of the CGST Act, 2017. Analysis: The petitioner filed a writ petition challenging a letter issued under Section 83 of the CGST Act, 2017, directing the provisional attachment of immovable property. The petitioner sought directions to release the attached property. The Respondent, on the last hearing date, requested time to obtain instructions. In the recent hearing, the Respondent's counsel confirmed that no fresh attachment order had been issued post-December 2020, and no show cause notice under Section 74 of the CGST Act had been served on the Petitioner. The Court noted that as per Section 83(2) of the CGST Act, a provisional attachment order expires after one year from the date of issuance under Section 83(1). Since no fresh attachment order had been issued, the provisional attachment order in question was no longer effective. Consequently, the Court directed the Respondent to release the bank accounts and immovable property of the Petitioner within three days from the judgment date. The writ petition and pending applications were disposed of with these directions.
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