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2023 (9) TMI 785 - DELHI HIGH COURTSeeking direction to de-freeze/allow the operation of bank account - order of provisional attachment under Section 83 of the Central Goods and Services Tax Act, 2017 not received by petitioner - violation of principles of natural justice - HELD THAT:- Admittedly, in terms of Section 83(2) of the CGST Act, an order passed under Section 83 of the CGST Act would cease to be operative after an expiry of a period of one year from the date of the order. Thus, even assuming that any order under Section 83 of the CGST Act was passed by the respondents, which had triggered the communication dated 07.03.2022; the said order would not be operative. It is not necessary for this Court to examine the various other contentions raised in the present petition. The Bank is directed not to further interdict the operation of the petitioner’s bank account on the basis of the communication dated 07.03.2023, which has ceased to be operative - Petition allowed.
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