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2022 (3) TMI 494 - HC - GSTProvisional attachment of immovable property - no show cause notice under Section 74 of the CGST Act has been issued to the Petitioner till date - HELD THAT:- Admittedly, after the issuance of the impugned letter dated 07th December, 2020, no fresh attachment order in Form GST DRC-22 has been issued. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective. Accordingly, this Court directs the Respondent to defreeze the bank accounts and release the immovable properties of the Petitioner not later than three days from today. The present writ petition along with pending applications stand disposed of.
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