TMI Blog2021 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... of his family members. In that context, this Court held that bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside. Some bank accounts were released - for others, petitioner may file objection before the Commissioner i.e. respondent No.2 within a period of seven days from today - petition disposed off. - WRIT PETITION (L) NO.4229 OF 2021 - - - Dated:- 10-3-2021 - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. Dharam Gandhi, Advocate for the Petitioner. Mr. J. B. Mishra a/w Ms. Sangeeta Yadav, for the Respondents. P.C. Heard Mr. Dharam Gandhi, learned counsel for the petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vings 41,868.13 4 Dharmesh H Gandhi Dharmesh H Gandhi Various FDs FDs 10,10,000.00 5 Bharti H Gandhi (Mother) Bharti H Gandhi 09570110007089 Savings 16,434.00 6 Pranjal D Gandhi (Wife) Pranjal D Gandhi 09570110007076 Savings 2,17,284.52 7 Pranjal D Gandhi (Wife) Pranjal D Gandhi Various FDs FDs 15,70,000.00 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o attachment of bank account of not only the taxable person but also of his family members. In that context, this Court held that bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside. In so far bank account of the taxable person in Siddharth Mandavia (supra) was concerned, this Court took note of the provisions contained in sub rules (5) and (6) of Rule 159 of the Central Goods and Services Tax Rules, 2017 and relegated the taxable person to the forum of the Commissioner to take a decision regarding release of the bank account of the taxable person provisionally attached. Relevant portion of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such objection is filed, Commissioner may release the said property after affording an opportunity of being heard to the person filing the objection. As per sub-rule (6), the Commissioner may, upon satisfaction that the property was or is no longer liable for attachment, release such property. 17. 2.In so far sub-rule (6) is concerned, the same is in consonance with the provisional nature of attachment. Under section 83 and rule 159 we are dealing with provisional attachment of property, including bank account. Therefore, by its very nature such attachment is temporary as opposed to permanent. Dictionary meaning of provisional is arranged or existing for the present, possibly to be changed later ; Black s Law Dictionary, 8th Edition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner that there was violation of the provisions of section 83 of the CGST Act and no due process was followed while provisionally attaching the bank accounts and the rebuttal contentions of the respondents that there has been due compliance to the statutory requirement of section 83 read with rule 159 may require a detailed examination. However, for the moment we may consider attachment of the bank accounts from the perspective of the taxable person i.e., the petitioner Mr. Siddarth Mandavia and his proprietorship firm M/s. XS Components. From the list of bank accounts mentioned in paragraph 8.8, it is seen that the bank accounts at Sr. Nos.3, 5 and 12 are in the joint names of Ms. Mansi Mandavia and Mr. Siddharth P. Mandavia whereas t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tachment and if such an objection is filed, the competent authority may take an appropriate decision thereon after providing an opportunity of hearing to the petitioner. 8. Having regard to the above and on due consideration, we pass the following orders :- I) The bank accounts at Sr. Nos.1 and 5 to 9 as per statement in paragraph 3 herein-above shall be released from provisional attachment forthwith. II) In so far the bank accounts of the petitioner at Sr. Nos.2, 3 and 4 in the said statement are concerned, petitioner may file objection before the Commissioner i.e. respondent No.2 within a period of seven days from today. III) If such objection is filed as above, respondent No.2 shall afford an opportunity of hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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