2024 (3) TMI 894

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..... oners submits that repeated attachment of cash credit accounts in exercise of power u/s 83 of the CGST Act is in breach of the provisions of Section 83(2) and such exercise could not have been undertaken. He further submits that petitioners have not received copies of attachment order dated 13.12.2023. Admittedly, subject matter of these proceedings has ceased to operate, the petition is disposed .....

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..... g the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST Act. He submits that since orders have ceased to operate, there can be no impediment in petitioners operating the cash .....

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..... ceived copies of attachment order dated 13.12.2023. 6. In view of the above, admitted position that the order, subject matter of these proceedings has ceased to operate, the petition is disposed of reserving the right of the petitioner to impugn the fresh attachment order dated 13.12.2023 in accordance with law. The question of validity of repeated issuance of attachment orders under Section 83 of .....

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