2021 (3) TMI 852 - HC - GST

Provisional attachment of Bank Accounts, Stock and Plot - Section 83 of CGST Act - HELD THAT - So far as the bank account is concerned, the same was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court. Provisional attachment of immovable property - HELD THAT - We need not adjudicate this writ application on merits in the wake of two developments First, the impugned order of provisional attachment of the immovable property has outlived its statutory life, and secondly, it is brought to our notice that the final assessment proceedings have also been concluded. Application disposed off.

Summary

Issues involved:
Challenge to orders of provisional attachment of bank account, stock, and plot under Section 83 of the CGST Act, seeking quashing of impugned orders, direction against coercive action, and lifting of attachments.

Analysis:
1. The writ applicant challenged the orders of provisional attachment of the bank account, stock, and plot under Section 83 of the CGST Act. The applicant sought various reliefs, including quashing the impugned orders, directing against coercive action, and lifting the attachments. The Coordinate Bench of the Court noted that the impugned order did not specify the proceedings launched against the petitioner, rendering the attachment without legal authority. The court observed that the attachment of the bank account lacked legal basis as it did not refer to the relevant sections of the CGST Act. The court directed the release of the provisional attachment of the bank account as an ad-interim relief pending further proceedings.

2. The court proceeded to hear arguments from both parties, with the writ applicant challenging the orders of attachment of immovable property and bank account under Section 83 of the Act. However, the bank account attachment was already released as per the ad-interim order. The court focused on the remaining issue of provisional attachment concerning the immovable property. It was noted that the impugned order of provisional attachment had exceeded its statutory life, and the final assessment proceedings had been concluded. Due to these developments, the court deemed it unnecessary to further adjudicate the writ application. Consequently, the court disposed of the application, and the notice was discharged.

In conclusion, the court addressed the challenges raised by the writ applicant regarding the provisional attachment of assets under the CGST Act. The court highlighted the lack of legal basis for the attachment of the bank account and noted the conclusion of final assessment proceedings. As a result, the court decided not to proceed with the adjudication of the writ application, ultimately disposing of the matter.