2024 (9) TMI 1544 - SCH - GST

Lifting of the attachment on the third account of petitioner - HELD THAT - The petitioners stated that once the attachment expires by virtue of operation of law in terms of sub-section (2) of Section 83 of the Act there is no provision or jurisdiction vested with the Department to once again attach an account. In the circumstances the attachment made on 30.08.2024 insofar as the third account is concerned is without authority of law and therefore a direction may be issued for lifting of the said attachment. The application made by the petitioners herein is allowed. It is directed that the attachment made of the third account by the respondent-State (Department) on 30.08.2024 be lifted and the account be defreezed. Application disposed off.

Summary

The Supreme Court allowed the petitioners' application and directed the lifting of the attachment on the third account by the respondent-State, as the attachment was deemed unauthorized by law. The application was disposed of accordingly.