Provisional attachment order under Section 83 of WBGST/CGST Act ...

Provisional Attachment Under GST Section 83 Automatically Lapses After One Year, Cannot Be Extended Beyond Time Limit

March 6, 2025

Case Laws GST HC

Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain right to proceed against petitioner based on independent cause of action or enforce demand through other legal means. Court's ruling specifically addresses temporal limitation of provisional attachment while preserving revenue authorities' broader enforcement powers under applicable law. Petition disposed of accordingly.

View Source

← Previous Next →

Provisional attachment order under Section 83 of WBGST/CGST Act ...

Provisional Attachment Under GST Section 83 Automatically Lapses After One Year, Cannot Be Extended Beyond Time Limit

March 6, 2025

Case Laws GST HC

You may also like:

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year...

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

Recovery of dues from the petitioner's bank - The learned Assistant Government Pleader stated that after expiry of the provisional attachment order on completion of one...

The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are:...

Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the...

Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank...

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one...

Provisional attachment - There are no justification to continue with the provisional attachment of the bank accounts of the petitioner - The initial period of six months...

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

Provisional attachment orders u/s 281B were passed on 10.01.2024, valid for six months. The respondents were empowered to extend the provisional attachment for two more...

Provisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - Held Yes - HC

Provisional Attachment of Bank Account of petitioner - validity of attachment order after expiry of one year from the date of Order as per Section 83(2) of CGST Act -...

Quick Updates: