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TMI Blog2022 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... nk accounts by the petitioners within one week from today. In respect of the two bank accounts where the fresh orders of provisional attachment are passed, it will give fresh cause of action in accordance with law - the petitions are disposed of. - R/SPECIAL CIVIL APPLICATION NO. 6853 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6718 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8355 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8388 of 2022 - - - Dated:- 20-10-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: MR DHAVAL SHAH(2354) for the Petitioner(s) No. 1 for the Respondent(s) No. 3,4 MR NIKUNT K RAVAL MR. PRIYANK LODHA(5558) for the Respondent(s) No. 1,2 in respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisionally attached. Today, in course of hearing, learned advocate for the respondent fairly admitted that time period of one year is over. Therefore, as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank accounts out of total nine bank accounts, gets automatically come to an end. The grievance of the petitioners qua those bank accounts would not survive. It was stated that in respect of two remaining bank accounts, fresh attachment orders are passed. 4.1 Learned advocate for the petitioners produced e-mail communication dated 19.10.2022 addressed to it by the competent authority of the Preventive Section of CGST, Gandhinagar fortifying that in respect of seven bank accounts, since the period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otak Mahindra Bank 0012491629 5,19,565 6 Manmish Traders Private Limited Kotak Mahindra Bank 0114134561 45,005 7 Panaqua Tradecom Private Limited Kotak Mahindra Bank 3214107510 17,726 It is to inform you that - 1. The date of issuance of DRC-22 in the above matter was 08.10.2021, and as per the provisions of Section 83(2) of CGST Act, 2017, the provisional attachments for the debit from the bank accounts have been ceased to have effect after the expiry of one year i.e. 07.10.2022. 2. Investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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