2022 (6) TMI 361 - HC - GST

Freezing of Bank Accounts of petitioner - HELD THAT - The provisional attachment order was issued on 09.03.2020. The validity period, unless the provisional attachment order is renewed, is one year, as per Section 83 of the CGST Act. List the matter 31.08.2022.

Summary

Issues:
1. Validity of the order freezing bank accounts
2. Provisional attachment order expiration
3. Jurisdictional commissionerate's involvement in remaining prayers

Analysis:
The judgment by the Delhi High Court, delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Tara Vitasta Ganju, addressed multiple issues raised in the writ petition. The petitioner sought various reliefs, including setting aside freezing orders on bank accounts and defreezing the accounts. The court noted the expiration of the provisional attachment order issued on 09.03.2020, with a validity period of one year unless renewed as per Section 83 of the CGST Act. Consequently, the court granted the relief sought in prayer clauses (a) to (d) concerning the freezing of bank accounts.

Regarding the remaining prayers outlined in prayer clauses (e) and (f), Mr. Aditya Singla, representing the respondents, acknowledged that the current respondents were not the relevant parties for those specific reliefs. In response, Ms. Anjali J. Manish, representing the petitioner, expressed intent to file an application to include the jurisdictional commissionerate in the proceedings. The court granted permission for this action, indicating the need to involve the appropriate authority related to the remaining prayers.

The court scheduled the next hearing for 31.08.2022, instructing all parties, including Axis Bank and Bank of Baroda, to act based on the digitally signed copy of the order. This comprehensive judgment reflects a meticulous analysis of the issues raised, ensuring appropriate actions are taken in line with the legal provisions and procedural requirements.