9911796707
TMI Blog2023 (11) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... refused to permit the petitioner to operate the bank account citing that they have not received any further communication from respondents 1 and 3 with regard to lifting of the attachment. Since in terms of Section 83 (2) of CGST Act, the attachment order can no longer be alive and it will automatically expires within a period of one year from the date of issuance of the same, unless or otherwise, it is extended and intimated to the concerned Bank. As far as the present case on hand, the attachment order, which was issued on 02.09.2021, was already expired on 01.09.2022. Therefore, as on date, there is no attachment order against the petitioner. The Writ Petition is disposed by directing the second respondent to permit the petitioner to op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 83 of the CGST Act and in terms of Section 83 (2) of CGST Act and in view of the law laid down by the Hon'ble Supreme Court, in the case of M/S Radha Krishan Industries vs The State of Himachal Pradesh reported in (2021) 4 TMI 837, the order of attachment issued on 02.09.2021 shall remain in force for a period of one year from the date of issuance of the same and to that extent, he has cleared the legal position. 4. Insofar as Mr. K.Mohanamurali, the learned Senior Panel Counsel for the third respondent is concerned, he would submit that in the present case, total amount of tax liable to be paid by the petitioner has been quantified to an extent of Rs. 6.77 Crore for having availed ITC based on bogus invoices, hence, the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court would like to point out here that if any attachment order is issued to the Bank, with regard to any dues/liability to be discharged by account holder, it cannot be expected by the Bankers that unless and until, any communication is received from the person, who issued the attachment order with regard to cancellation of the said attachment order, the account holder of the Bank should be prevented from operating the Bank Account. Since in terms of Section 83 (2) of CGST Act, the attachment order can no longer be alive and it will automatically expires within a period of one year from the date of issuance of the same, unless or otherwise, it is extended and intimated to the concerned Bank. As far as the present case on hand, the attachm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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