TaxTMI 
TaxTMI 
2022 (2) TMI 241
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....ent no.4. 2. Draft amendment is allowed. The same shall be carried out at the earliest. 3. The petitioner is registered with the GST authority having its registered address as mentioned in the cause-title. The respondent no.2 alongwith the other officials of GGST had raided the residential premises of the writ-applicant on 19.07.2019. In connection with the investigation of the Heugo Metal, whereby, the respondent no.2 had sealed a drawer in which the files, diary, mobile and laptop were stored and had left the premises and instruct the writ-applicant to appear before him with further details. On 23.07.2019, the respondent no.2 alongwith the other officials had once-again visited the residential premises of the writ-applicant and search a....
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.... during the pendency 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 a period of one year from the date of the order made under sub-section (1). Rule-86A of the CGST Rules reads thus:- Rule 86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authoris....
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....officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.]175 . 7. The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83. The same is the position with regard to the Rule-86A of the CGST Rules, 2017, more particularly, Clause-3 which reads as under:- 86A(3) Such restriction sh....