TMI Blog2020 (10) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sub-Section(2) of Section 83 of the CGST Act, 2017 - HELD THAT:- The issue in the Writ Petition relates to a provisional attachment order dt.07.06.2019 issued by the 2nd respondent and its continuing existence after 06.06.2020, i.e., after the expiry of one year from 07.06.2019, contrary to sub-Section(2) of Section 83 of the Act. The fact that the said attachment cannot continue in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax TG O R D E R: Heard counsel for the petitioner and Sri B.Narsimha Sharma, Senior Counsel for Central Taxes appearing for respondents 1 to 4. 2. Petitioners are aggrieved by the continuation of provisional attachment vide order C.No.HQAE/V/227/2019- HYD-GST-AE dt.07.06.2019 passed by the 2nd respondent attaching the petitioner s company s current bank account bearing No.00801020000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-Section(2) of Section 83 of the Act and it directed the respondents to defreeze the petitioner s bank account within a certain period of time fixed therein. 5. Similar view has been expressed by the Gujarat High Court in Namaskar Enterprise v. Commissioner of Goods and Service Tax 2020(8) TMI 333(in R/Spl. Civil Application No.18105 of 2019 on 07.08.2020). 6. Sri B.Narasimha Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from 07.06.2019, contrary to sub-Section(2) of Section 83 of the Act. The fact that the said attachment cannot continue in view of the sunset clause in sub-Section(2) of Section 83 of the Act beyond a period of one year from 07.06.2019, is not in dispute. 8. Therefore, the impugned provisional attachment order dt.07.06.2019 issued by the 2nd respondent cannot continue after 06.06.2020 in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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