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2022 (2) TMI 779 - HC - GSTAttachment of Bank accounts - section 83 of GST Act read with Rules 159 - HELD THAT:- It is seriously disputed by Mr. Trivedi that such order of provisional attachment was served on his client. It is only upon receipt of the intimation from the Bank that his client realized that the bank account has been provisionally attached - This writ application need not be adjudicated further because the statutory life of the order of provisional attachment of the bank account has come to an end. The intimation of the Bank is dated 20.01.2021. This would necessarily imply that the order of provisionally attachment must have been passed by the Office of the Deputy Commissioner any time before 20th. One year period has already elapsed. As on date, the order of provisional attachment cannot be said to be in-force. The IDBI Bank shall now permit the writ applicant to operate his bank account. This is without prejudice to the rights of the department to initiate any further action, if they intend to in accordance with law - Application disposed off.
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