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2023 (10) TMI 857 - DELHI HIGH COURTExtension of attachment of bank accounts of petitioner - no attachment order, currently operative - whether the respondents can, by issuing the repeated orders under Section 83(1) of the CGST Act, extend the provisional attachment of the assets of the tax payer indefinitely? HELD THAT:- It is not considered necessary to examine the said question since the third order (order dated 08.08.2022) passed under Section 83 of the CGST Act is also no longer operative. The learned counsel for the respondents state that there is no order for provisional attachment of the petitioner’s bank account, which is currently operative - Thus, the petitioner’s grievance regarding the provisional attachment of his bank accounts does not survive. The present petition is disposed of by directing that the concerned bank shall not interdict the operation of the petitioner’s bank accounts [Account no. 04821000052381, 4821100050746 and 4821100050709] on the basis of the order dated 08.08.2022 or any other order passed by the GST Authorities prior to the said date.
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