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2024 (6) TMI 1152 - HC - GSTValidity of provisional attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017 - expiry of one year from the date the order is made - HELD THAT - It is conceded by the respondent that provisional attachment order was issued on 27.01.2022 and thereafter no fresh attachment order has been issued. It is held that the provisional attachment of the Bank Account No. 1711210216080620 with AU Small Finance Bank in the name of petitioner has ceased to have effect - Petition allowed.
Issues Involved:
Challenge to provisional attachment order under Section 83 of the Central Goods and Service Tax Act, 2017. Analysis: The judgment pertains to the challenge against an attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017, provisionally attaching a specific bank account. The petitioner contested the attachment, citing Section 83(2) of the Act, which states that a provisional attachment ceases to have effect after one year from the date of the order. The respondent admitted that the provisional attachment order was issued on a particular date and no fresh attachment order had been issued thereafter. The court, considering the submissions, allowed the petition, ruling that the provisional attachment of the bank account in question had ceased to have effect as per the provisions of the Act. Consequently, the respondent bank was directed to immediately allow the operation of the bank account without any restrictions based solely on the provisional attachment order issued on 27.01.2022. The judgment concluded by disposing of the petition in the terms mentioned above. This judgment highlights the importance of adherence to statutory provisions governing provisional attachments under the Central Goods and Service Tax Act, 2017. It emphasizes that such attachments have a limited duration and cease to be valid after the specified period unless a fresh order is issued. The court's decision ensures that the petitioner's bank account is no longer subject to the provisional attachment and must be made fully operational by the respondent bank without any hindrance.
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