9911796707
TMI Blog2023 (6) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ration for a period exceeding one year from the date it is made, it shall cease to have effect under sub-section (2) of Section 83 of the CGST Act. Considering the clear legal mandate as ordained by subsection (2) of Section 83, there is much substance in the contentions that by operation of the said provision, the provisional attachment of the petitioner s bank accounts as made by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .:- 1. Rule. Returnable forthwith. Respondents waive service. By the consent of the parties, heard finally. 2. This Petition under Article 226 of the Constitution of India challenges an order dated 7th March 2022 passed by the Respondents under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act), whereby the bank accounts of the Petitioners have been provisionally attache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or any person specified in sub-section (1-A) of section 122, in such manner as may be prescribed.] (2) Every such provisional attachment shall cease to have effect after the expiry of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to have effect under sub-section (2) of Section 83 of the CGST Act. 6. Considering the clear legal mandate as ordained by subsection (2) of Section 83, there is much substance in the contentions urged by Mr. Nankani that by operation of the said provision, the provisional attachment of the petitioner s bank accounts as made by the Commissioner vide order dated 7 March, 2022 has ceased to ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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