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TMI Blog2020 (3) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... on 83 of the Act, 2017, unless such order is renewed or fresh order is passed by the authority. The respondent Nos.3 and 4-Banks are directed to lift the attachment over the accounts of the petitioner, placed by the respondent No.1, by virtue of order dated 10.01.2019 passed under Section 83 of the Act, 2017 - Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 2716 of 2020 - - - Dated:- 5-3-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: MR CHETAN K PANDYA (1973) for the Petitioner(s) No. 1 MR ANKIT SHAH (6371) for the Respondent(s) No. 2 MR DEVANG VYAS(2794) for the Respondent(s) No. 1 MR PS GOGIA(2751) for the Respondent(s) No. 4 NOTICE SERVED BY DS(5) for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper in the interest of the justice and the petitioner. 3. The short question that arises for our consideration is whether after the expiry of period of one year from the date of passing of the provisional attachment order, under Section 83 of the Central Goods and Service Tax Act, 2017 (for short the Act, 2017 ), the attachment over the bank account of the petitioner can continue? 4. The provision of Sub-section (2) of Section 83 of the Act, 2017 is very clear in this regard. No attachment over the bank account can continue after the period of one year from the date of passing of the order under Section 83 of the Act, 2017, unless such order is renewed or fresh order is passed by the authority. 5. We need not state the facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal receipt of the Fixed Deposit amounting to ₹ 50 Lakhs, so as to lift the attachment over the bank accounts of the petitioner. 9. In view of the consensus arrived at between the parties, the respondent Nos.3 and 4-Banks are directed to lift the attachment over the accounts of the petitioner, placed by the respondent No.1, by virtue of order dated 10.01.2019 passed under Section 83 of the Act, 2017. The petitioner shall handover original receipt of Fixed Deposit of ₹ 50 Lakhs to be issued in his name to the respondent subject to outcome of Criminal Misc. Application No.3070 of 2019. 10. With the above, the petition stands disposed of accordingly. Rule is made absolute to the aforesaid extent. Direct service is permitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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