2023 (5) TMI 591 - HC - GST

Provisional attachment of Bank Accounts - it is alleged that petitioner is a non-existing person and has not cooperated in the investigation - HELD THAT - It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account would cease to be operative after the expiry of the statutory period of one year. The impugned order dated 13.01.2021 has ceased to be operative. Since the impugned order is no longer operative, no orders are required for setting aside the same - Petition disposed off.

Summary

Issues involved: Impugning an order u/s 83 of the CGST Act for provisional attachment of bank accounts.

Summary:

1. The petitioner challenged an order dated 13.01.2021, passed u/s 83 of the CGST Act, provisionally attaching three bank accounts.

2. Respondent's counsel stated that the petitioner is a non-existing person and did not cooperate in the investigation.

3. No further orders were issued for recovering any dues.

4. Section 83(2) of the CGST Act specifies that a provisional attachment ceases to have effect after one year from the order date.

5. The impugned order ceased to be operative as per the statutory period of one year.

6. Consequently, no further orders were needed to set aside the impugned order.

7. The petitioner's request to operate the bank account was not impeded by the impugned order, and the bank was instructed to consider the order as no longer operative.

8. The petition was disposed of accordingly.