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2021 (2) TMI 596 - HC - GSTSeeking permission to operate the bank accounts - the attachment orders passed against the petitioners ceased to be operative in terms of Section 83(2) of the Punjab Goods and Service Tax Act, 2017 - HELD THAT - As Section 83(2) of the Act of 2017 manifests that an attachment order passed under Section 83(1) thereof would cease to have effect after expiry of a period of one year from the date of the order, the learned State Counsel was asked to ascertain the factual position. Attachment orders were to be lifted the next day - application allowed.
Issues:
- Direction sought to permit operation of bank accounts due to ceased attachment orders under Section 83(2) of the Punjab Goods and Service Tax Act, 2017. Analysis: The petitioners sought a direction in two cases to the Deputy Excise & Taxation Commissioner to allow the operation of their bank accounts, contending that the attachment orders dated 13.06.2019 against them were no longer valid under Section 83(2) of the Act of 2017. Section 83(2) states that an attachment order under Section 83(1) ceases to have effect after one year from the date of the order. The Court directed the State Counsel to verify the factual position regarding the attachment orders. Subsequently, the Deputy Advocate General representing the first respondent informed the Court that the attachment orders had indeed ceased to be operative in accordance with Section 83(2) of the Act of 2017. He assured the Court that instructions would be issued to lift the attachment of the petitioners' bank accounts. Based on this undertaking, the Court disposed of the writ petitions without any cost being imposed. In conclusion, the judgment resolved the issue by acknowledging the automatic cessation of attachment orders after the specified period under Section 83(2) of the Act of 2017. The Court's decision was based on the factual confirmation provided by the State Counsel, leading to the disposal of the petitions and the assurance of lifting the attachment of the petitioners' bank accounts.
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