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2021 (10) TMI 476 - BOMBAY HIGH COURTProvisional attachment of the petitioner’s bank account - period of one year from the date the attachment order has expired - section 83(1) of the Central Goods and Service Tax Act, 2017 read with Rule 159(1) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- It is apparent that a period of one year from May 8, 2019 when the petitioner’s bank account came to be attached provisionally under section 83(1) of the said Act has expired. Considering that a period of one year from the date of provisional attachment under section 83(1) of the CGST Act has expired despite which the order of provisional attachment has not been lifted, this petition is allowed as by operation of law the provisional attachment order ceases to exist. Petition allowed.
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