2025 (1) TMI 403 - HC - GST

Challenge to attachment order - maximum period of attachment as provided under Section 83 of the Central Goods and Services Tax Act, 2017 has come to an end - HELD THAT - In view of the submissions which have been made and the provisions contained in Section 83 of the Act of 2017, it is not required to keep this matter pending but to dispose off this writ petition with direction to Respondents No. 2 and 3-Punjab National Bank to allow the petitioner to operate its bank account unless the attachment of the account is in respect of some proceedings other than the one in connection with which order of attachment was earlier passed on 26.06.2023. Petition disposed off.

Summary

The Rajasthan High Court, presided by Hon'ble Chief Justice Mr. Manindra Mohan Shrivastava and Hon'ble Mr. Justice Ashutosh Kumar, addressed a writ petition regarding the attachment of a bank account under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner, represented by Mr. R.P. Singh and Mr. Sachin Mehta, argued that despite the expiration of the maximum attachment period, the respondent bank was not allowing operation of the account. The respondent's counsel, Mr. Ajay Shukla, acknowledged that the attachment period is capped at one year by law and ends automatically. The court directed Punjab National Bank to permit the petitioner to operate the account unless the attachment pertains to other proceedings. The writ petition was disposed of accordingly.