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TMI Blog2022 (12) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... e period, legislature itself has provided for a definite time line in sub-section (2) of Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have effect - it is evident that both the provisional attachment orders dated 02.12.2019 and 08.12.2021 have spent their force. Such provisional attachment orders cannot therefore be allowed to continue beyond the period prescribed under the statute. The provisional attachment orders dated 02.12.2019 and 08.12.2021 passed by respondent No.2 are hereby set aside and quashed - petition allowed. - W.P.No.44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, there is a possibility of petitioner withdrawing the amount deposited in the said bank account which may cause prejudice to the interest of the respondents. In this connection, she submits that respondents would like to file an affidavit. 4. However, learned counsel for the petitioner submits that Additional Director General in the Directorate General of GST Intelligence, Hyderabad Zonal Unit had provisionally attached the bank account of the petitioner maintained with the ICICI bank under Section 83 of the CGST Act on 02.12.2019. Thereafter, fresh order was passed by the Principal Additional Director General on 08.12.2021 provisionally attaching the bank account of the petitioner maintained with the Corporation Bank. 5. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases. Section 83 is extracted hereunder: Provisional attachment to protect revenue in certain cases: 1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e person including bank account by making an order in writing. However, being a coercive provision legislature has ensured that duration of provisional attachment does not exceed a period of one year. 10. By its very nature, provisional attachment cannot be for an indefinite period. Dictionary meaning of provisional is arranged or existing for the present, possible to be changed later ; Black s Law Dictionary, eighth edition, has defined it as temporary or conditional . The two words provisional and attachment read in conjunction can only mean a temporary attachment . 11. Therefore, to ensure that the valuable right of a taxable person is not infringed for an indefinite period, legislature itself has provided for a definite t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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