2023 (10) TMI 857

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..... hment of the assets of the tax payer indefinitely? HELD THAT:- It is not considered necessary to examine the said question since the third order (order dated 08.08.2022) passed under Section 83 of the CGST Act is also no longer operative. The learned counsel for the respondents state that there is no order for provisional attachment of the petitioner s bank account, which is currently operativ .....

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..... the present petition, inter alia, impugning an order dated 14.07.2020 (hereafter the impugned order ) passed by the Assistant Commissioner (Anti Evasion, CGST, Belapur Commissionerate) provisionally attaching the petitioner s current bank account no(s). 4821100050746 and 4821100050709 as well as the petitioner s saving bank account no. 04821000052381 maintained with the Punjab and Sind Bank (Indi .....

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..... GST Act. 3. In the aforesaid context, one of the questions that arises for the consideration is whether the respondents can, by issuing the repeated orders under Section 83(1) of the CGST Act, extend the provisional attachment of the assets of the tax payer indefinitely. 4. However, in the given facts of this case, we do not consider it necessary to examine the said question since the third .....

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