2024 (10) TMI 268 - HC - GST

Provisional Attachment of petitioner s bank account - petitioner states that he has not received any further/subsequent orders of provisional attachment under Section 83 of the CGST Act - HELD THAT - Admittedly, in terms of Section 83 (2) of the CGST Act, an order passed under Section 83 (1) of the CGST Act, would cease to operate after expiry of a period of one year from the date the order. Thus, even if it is assumed that an appropriate order under Section 83 of the CGST Act was passed by the respondent no. 1, on the strength of which communications were issued to the respondent banks and the respondent no. 7 (RTO), the same would no longer be operative. Since the provisional attachment order(s) are no longer operative, the respondent banks are hereby directed not to prevent the petitioner from operating the concerned bank account/s, on the basis of communication(s)/order(s) impugned in the present petition. Petition disposed off.

Summary

The High Court of Delhi disposed of the petition challenging the attachment of the petitioner's bank account and motor vehicle under the CGST Act. The court directed the respondent banks not to prevent the petitioner from operating the bank accounts and instructed the RTO not to take any action based on the attachment order. The court also ordered the respondent to communicate to the banks when the attachment order ceases to be operative.