TMI Blog2020 (8) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Act, 2017 - HELD THAT:- A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1 - Although no specific date has been mentioned in the impugned order of provisional attachment of the bank account, yet hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs:- a. A Writ of Certiorari or any other writ, order or direction in the nature of certiorari directing the respondents to quash the notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India. The impugned order of provisional attachment in Form No.GST DRC-22 reads thus: Provisional attachment of property under section 83 of CGST Act 2017 as amended It is to inform that M/s. Namaskar Enterprises is a registered taxable person under the Central Goods and Service Tax Act. Proceedings have been launched against the aforesaid taxable person under section 67 of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a period of one year from the date of the order made under sub-section (1). 5. A perusal of the aforesaid Sub-Section-2 of Section 83 make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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