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2020 (8) TMI 333 - HC - GSTProvisional attachment of Bank Accounts - attachment came into force from 2-8-2019, but no specific date has been mentioned in the impugned order of provisional attachment of the bank account - Section 83(2) of the Gujarat Goods and Services Tax Act, 2017 - HELD THAT:- A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1 - Although no specific date has been mentioned in the impugned order of provisional attachment of the bank account, yet having regard to the statement made by the learned counsel that the attachment came into force from 2-8-2019, we take it that the order of provisional attachment has come to an end. Thus, no further adjudication is necessary as regards the other contentions raised in the writ application - the State Bank of India i.e. the respondent No.3 is directed to take notice of this order and permit the writ applicant to operate his Bank Account - application allowed.
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