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2024 (2) TMI 1211 - HC - GSTProvisional attachment of cash credit accounts of the petitioners - expiry of period of one year from the date it is made - petitioners submits that repeated attachment of cash credit accounts in exercise of power under Section 83 of the CGST Act is in breach of the provisions of Section 83(2) and such exercise could not have been undertaken - HELD THAT - In view of the admitted position that the order, subject matter of these proceedings has ceased to operate, the petition is disposed of reserving the right of the petitioner to impugn the fresh attachment order dated 13.12.2023 in accordance with law. The question of validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open.
Issues involved: Provisional attachment of cash credit accounts u/s 83 of the CGST Act, 2017
In this case, the petitioner challenged the order dated 24.08.2022, which provisionally attached the cash credit accounts u/s 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner argued that as per Section 83(2) of the CGST Act, the maximum period for such attachment is one year from the date of the order under Section 83(1). The respondents acknowledged that the orders cease to operate after one year. However, a fresh attachment order dated 13.12.2023 was passed, leading to the petitioner's contention that repeated attachment of accounts violates Section 83(2) and they had not received copies of the new order. The court disposed of the petition, allowing the petitioner to challenge the fresh attachment order separately, while leaving the question of the validity of repeated attachment orders under Section 83 of the CGST Act open. All rights and contentions of the parties were reserved. This judgment primarily dealt with the interpretation and application of Section 83 of the CGST Act regarding the provisional attachment of cash credit accounts. The court clarified the time limit for such attachments and addressed the concerns raised by the petitioner regarding the repeated issuance of attachment orders. The decision emphasized the importance of adhering to statutory provisions and ensuring due process in matters of provisional attachments under the CGST Act.
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