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2021 (8) TMI 346 - HC - GSTProvisional attachment of the petitioner’s bank account - despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisional attachment - Section 83(1) of the Central Goods and Services Tax Act read with Rule 159(1) of the Central Goods and Services Rules - HELD THAT:- The writ petition is allowed by directing the Joint Commissioner to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment. Let this exercise be completed as earlier as possible, but not later than seven (7) days from date. Sub-section (7) of Section 107 of the CGST Act ordains that where the appellant has paid the amount under sub-section (6), recovery proceedings for the balance amount shall be deemed to be stayed - Since the petitioner has deposited ₹ 1,25,392/- under sub-section (6) of Section 107 of the CGST Act and an acknowledgment to that effect is available, the respondents shall be restrained from initiating further proceedings for recovery of the balance amount till such time the appeal is finally disposed of. Petition allowed.
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