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2022 (3) TMI 308 - HC - GSTProvisional attachment of petitioner's Bank Accounts - Section 83 of the Central Goods and Services Tax Act - HELD THAT:- Section 83 of the CGST Act pertains to provisional attachment to protect the revenue in certain cases. In sub-section (1) of Section 83 the commissioner is empowered to order provisional attachment of the property of the assessee including bank account where proceedings under Chapters XII, XIV and XV are pending and the commissioner is of the opinion that for the purpose of protecting the interest of government revenue it is necessary so to do. Sub-section (2) of Section 83 provides that every such provisional attachment shall cease to have effect after expiry of period of one year from the date of order made under sub-section (1). Also, CBIC's circular dated 23.02.2021 has also clarified that every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order - In the present case the order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year. The provisional attachment order stands stayed - Leave to join the concerned adjudicating officer at Udaipur as additional respondent is granted, as prayed for.
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