9911796707
TMI Blog2022 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.07.2020 issued by the respondent no.5 as received from the respondent no.2, who seems to have passed the fresh order of attachment. On bare perusal of the said order dated 24.07.2020 produced at Annexure-R and the order dated 27.07.2020 produced at Annexure-Q, even those orders have outlived their statutory life in view of Section-83 of the CGST Act as well as Rule-86A(3) of the CGST Rules, 2017 - as on date, it could be said that there are no orders of attachment of all the four current accounts running in the name of writ-applicant maintained with the respective banks as well as there is no attachment of the Input Tax Credit. Thus, after the goods are seized under sub-section (2) to Section 67 and no notice in respect thereof is is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the files, diary, mobile and laptop were stored and had left the premises and instruct the writ-applicant to appear before him with further details. On 23.07.2019, the respondent no.2 alongwith the other officials had once-again visited the residential premises of the writ-applicant and search actions were undertaken. On 23.07.2019, the respondent no.2 had issued summons upon the writ-applicant to appear before him under the powers conferred under Section-70(1) of the CGST and GGST. The respondent no.2 had passed an order on 23.07.2019 thereby provisionally attached the Current Account bearing No.777705000919 and Saving Account No.231301000919 maintained with the ICICI Bank in exercise of the power conferred under Section-83 of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). Rule-86A of the CGST Rules reads thus:- Rule 86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as - a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issued by a registered person who has been found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83. The same is the position with regard to the Rule-86A of the CGST Rules, 2017, more particularly, Clause-3 which reads as under:- 86A(3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.] 175 8. The attention of this Court is drawn to the draft amendment, whereby, the writ-applicant has referred to the communication dated 28.07.2020 issued by the respondent no.5 as received from the respondent no.2, who seems to have passed the fresh order of attachment. On bare perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seizure, the authority concerned is obliged to return to the person from whose possession such goods were seized. The proviso enables the authority concerned upon showing sufficient cause to extend the period further not exceeding six months. In the case on hand indisputably no notice has been issued and the time period of six months has also expired. In such circumstances, the authority concerned shall look into this aspect also so far as the laptop and mobile phone is concerned. 13. This order is without prejudice to the rights of the department to initiate any further action in accordance with law. 14. With the aforesaid, this writ-application stands disposed of. Rule is made absolute to the aforesaid extent. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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