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2020 (3) TMI 617 - HC - GSTProvisional attachment of Petitioner's Bank Accounts - time limitation of continuation of such order - whether after the expiry of period of one year from the date of passing of the provisional attachment order, under Section 83 of the Central Goods and Service Tax Act, 2017, the attachment over the bank account of the petitioner can continue? HELD THAT:- The provision of Sub-section (2) of Section 83 of the Act, 2017 is very clear in this regard. No attachment over the bank account can continue after the period of one year from the date of passing of the order under Section 83 of the Act, 2017, unless such order is renewed or fresh order is passed by the authority. The respondent Nos.3 and 4-Banks are directed to lift the attachment over the accounts of the petitioner, placed by the respondent No.1, by virtue of order dated 10.01.2019 passed under Section 83 of the Act, 2017 - Petition disposed off.
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