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2022 (12) TMI 1369 - HC - GSTProvisional attachment of bank account of the petitioner - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- By its very nature, provisional attachment cannot be for an indefinite period. Dictionary meaning of provisional is ‘arranged or existing for the present, possible to be changed later’; Black’s Law Dictionary, eighth edition, has defined it as ‘temporary’ or ‘conditional’. The two words ‘provisional’ and ‘attachment’ read in conjunction can only mean a ‘temporary attachment’. To ensure that the valuable right of a taxable person is not infringed for an indefinite period, legislature itself has provided for a definite time line in sub-section (2) of Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have effect - it is evident that both the provisional attachment orders dated 02.12.2019 and 08.12.2021 have spent their force. Such provisional attachment orders cannot therefore be allowed to continue beyond the period prescribed under the statute. The provisional attachment orders dated 02.12.2019 and 08.12.2021 passed by respondent No.2 are hereby set aside and quashed - petition allowed.
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