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TMI Blog2023 (8) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... W.M.P.Nos. 8204 And 8205 of 2022 - - - GST - Attachment of Bank Accounts of petitioner - Time limitation - HELD THAT:- The provisions of section 83 indicates that orders of attachment are self-limiting. They are to remain in force for one year. The writ petition is closed as nothing further survives for adjudication. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.G.Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax or any other amount due from the said person. As per information available with the Department, it has come to my notice that the said person has an account in your bank having Current Account No.38137378645. In order to protect the interest of Government revenue and in exercise of the powers conferred under Section 83 of the Act, I A.S.MEENALOCHANI, Commissioner of GST and Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Account Details Date of expiry of attachment 1 M/s.Prime Gold International Limited State Bank of India, Electronic City Branch, Bangalore. C/A.No.38137378645 27.03.2022 2 M/s.Karthikeyan Enterprises Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 159 (1) of the CGST Rules, 2017, the above Bank attachment after initiation of any proceedings under Chapter XII (Assessment), Chapter XIV (Inspection, Search, Seizure and Arrest) or Chapter XV (Demands and Recovery), the Commissioner, by an order in FORM GST DRC-22, can attach any property including bank accounts which is valid for a period of one year. As the adjudication proceedings in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the date of the order made under sub-section (1). 4. Reading of the above provision indicates that orders of attachment are self-limiting. They are to remain in force for one year. 5. In view of the above, the writ petition is clos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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