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2023 (11) TMI 961 - HC - GSTAttachment of the bank account of the petitioner - expiry of a period of one year from the date of the order - HELD THAT - In terms of Section 83(2) of the CGST Act, any order passed under Section 83(1) of the CGST Act would be inoperative after expiry of a period of one year from the date of the said order. The learned counsel appearing for Respondent Nos. 2 and 3 fairly states on instruction that the orders dated 04.08.2022 and 24.08.2022, provisionally attaching the aforesaid bank accounts, are no longer operative by virtue of Section 83(2) of the CGST Act - it is considered apposite to direct the concerned banks not to interdict the operation of the aforesaid bank accounts on the basis of the orders dated 04.08.2022 and 24.08.2022 passed under Section 83(1) of the CGST Act. Petition disposed off.
Issues involved: Petition to revoke cancellation of GST registration, provisional attachment of bank accounts under Section 83 of the CGST Act.
Petition to revoke cancellation of GST registration: The petitioner sought direction for revocation of the cancellation of GST registration, which was done with retrospective effect. Despite filing an application for revocation, it had not been processed. Respondent counsel assured that the application would be processed within two weeks, leading to no further orders necessary. The petitioner's grievance against the cancellation order was addressed in the court. Provisional attachment of bank accounts under Section 83 of the CGST Act: The petitioner was aggrieved by the provisional attachment of various bank accounts under Section 83 of the CGST Act. The prayer in the petition was limited to the attachment of one bank account, but it was noted that other accounts were also affected. The court highlighted Section 83(2) of the CGST Act, stating that orders under Section 83(1) become inoperative after a year. Respondent counsel confirmed that the orders attaching the bank accounts were no longer operative. Consequently, the concerned banks were directed not to restrict the operation of the bank accounts based on the previous orders under Section 83(1) of the CGST Act. The petition was disposed of accordingly.
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