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2023 (10) TMI 576 - HC - GSTAttachment of Bank Accounts of petitioner - lapse of one year from the attachment order passed - 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) to 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: Impugning orders of bank account attachment, extension of provisional attachment period u/s 83(2) of CGST Act.
The petitioner challenged orders dated 13.08.2019, 21.07.2020 & 04.08.2021 attaching bank accounts, along with a subsequent order dated 05.08.2022 extending the provisional attachment period. The Commissioner of CGST, Belapur had passed the last order, which is now inoperative u/s 83(2) of the CGST Act. Respondent counsel confirmed no further orders were issued post 05.08.2022. A tabular statement detailed the bank accounts, order dates, and references for provisional attachments. The final order of 05.08.2022 is no longer in effect, rendering the petition academic. The court directed the concerned bank not to hinder the petitioner's account operations due to the mentioned provisional attachment orders. The petition was disposed of with the above directions, allowing the petitioner to challenge any future provisional attachment orders. All parties' rights and contentions were reserved.
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