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2023 (8) TMI 1123 - HC - GSTAttachment of Bank accounts of petitioner - One year has passed since the said order was issued - 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 considered apposite to dispose of the present petition by directing the concerned bank (respondent no. 3) that it shall not interdict the operation of the petitioner s bank account on account of any of the orders of the provisional attachment - petition disposed off.
Issues involved:
The issues involved in the judgment are the impugning of orders attaching the petitioner's bank accounts and the subsequent extension of provisional attachment u/s 83(2) of the Central Goods and Services Tax Act, 2017. Impugning Orders and Provisional Attachment: The petitioner filed a petition challenging orders dated 13.08.2019, 21.07.2020 & 04.08.2021 attaching their bank accounts, with an additional order dated 05.08.2022 extending the provisional attachment. The petitioner's counsel pointed out that as per Section 83(2) of the CGST Act, the last order from 05.08.2022 is no longer operative after one year. The Commissionerate at Belapur did not pass any further orders post this date. Tabular Statement of Attachment Orders: A tabular statement was presented listing the bank accounts and corresponding provisional attachment orders. It included details of accounts in IndusInd Bank Ltd. and HDFC Bank Ltd., along with the respective order reference numbers for each provisional attachment order. Disposal of the Petition: As the last order from 05.08.2022 is no longer valid, the court deemed the petition as academic and directed the concerned bank not to interfere with the operation of the petitioner's bank accounts due to any of the previous provisional attachment orders. The petition was disposed of with this direction, while clarifying that the petitioner can apply if any further orders for provisional attachment are issued. All rights and contentions of the parties were reserved in this matter.
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