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2022 (6) TMI 602 - HC - GSTProvisional attachment of Bank Accounts - time limitation - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases - As per Sub-Section (2) of Section 83 of the CGST Act, every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section (1) of Section 83 of the CGST Act. In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a statement has been made in the counter affidavit that the provisional attachment was reviewed by the Commissioner on 11.03.2022 whereafter such attachment for further period was approved, no such order has been placed on record. In any case, Sub-Section (2) of Section 83 of the CGST Act is very clear. Every provisional attachment made under Sub-Section (1) of Section 83 of the CGST Act shall cease to have effect after expiry of a period of one year from the date of the order made under Sub-Section (1) of Section 83 of the CGST Act. Continuance of the impugned order of provisional attachment dated 09.02.2021 cannot be sustained. The same is accordingly set aside and quashed - Petition disposed off.
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