TMI Blog2020 (8) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 is in vogue till 27.05.2020. Whereas, the petitioners have presented the present petition on 22.06.2020. As on 22.06.2020, the provisional attachment of bank account of the petitioners, the communication/order dated 28.05.2019 ceases to operate with the effect from 27.05.2020. Respondent Nos.1 and 2 are hereby directed to defreeze the petitioners bank account within a period of two weeks from the date of receipt of this order - Petition disposed off. - WRIT PETITION NO.8586/2020 (GM RES) - - - Dated:- 27-7-2020 - HON BLE MR.JUSTICE P.B. BAJANTHRI Petitioners (By Sri. K.G. Kamath and Smt. Veena J Kamath, Advocates) Respondents (By Sri. Jeevan J. Neeralgi, Advocate for R1 ORDER In the instant petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Goods and Service Tax Act, 2017. Or in the alternative e. Direct the 1st Respondent to consider the petitioner s representation dated 25.02.2020 as per Annexure-B and direct the 1st Respondent to furnish all the details and documents sought for and conduct the entire proceedings afresh by providing a fair and sufficient opportunity of being heard by issuing a writ of mandamus or any other writ in the nature of a writ of Mandamus. And/or f. To grant any other relief(s) this Hon ble Court deems fit and proper in the facts and circumstances of the case. 2. Learned counsel for the petitioners pointed out that impugned provisional attachment of Bank Account of the petitioners maintained with respondent No.2-Bank ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub-section (1). 7. By virtue of the Sub Section 2 of Section 83 of the aforesaid Act, 2017, the impugned provisional attachment of Bank account of the petitioners dated 28.05.2019 passed by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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