2023 (8) TMI 976 - HC - GST

Attachment of petitioner's bank account - One year has passed from the date of passing of the said attachment order - HELD THAT - Since the order dated 05.08.2022 which was the last provisional order passed by the Commissionerate at Belapur is no longer operative, the present petition has been rendered academic. It is deemed apposite to dispose of the present petition by directing the concerned bank (respondent no. 3) to not interdict the operation of the petitioner s bank account on account of any of the orders of provisional attachment that are included in the tabular statement given - petition disposed off.

Summary

Issues involved: Impugning orders attaching petitioner's bank accounts, validity of orders extending provisional attachment, compliance with Section 83(2) of the CGST Act.

Summary:
The petitioner challenged orders attaching their bank accounts, including an order from the Commissioner of CGST Belapur extending the attachment period. The last order, dated 05.08.2022, is no longer valid u/s 83(2) of the CGST Act as one year has passed. Respondents confirmed no further orders were issued post this date. A tabular statement detailed the provisional attachment orders for each bank account. As the last order is no longer in effect, the petition was deemed academic. The court directed the concerned bank not to freeze the petitioner's accounts based on any previous attachment orders listed in the table. The petition was disposed of with the mentioned directions, allowing the petitioner to challenge any future attachment orders. All parties' rights and contentions were preserved.