TMI Blog2023 (9) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... d.) - MADRAS HIGH COURT - HC - Dated:- 20-9-2023 - W.P. No. 5682 of 2023 - - - GST - Seeking release of Provisional attachment of property - petitioner's director has deposited a sum of Rs. 50,00,000/- - Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 - HELD THAT:- Considering the fact that the petitioner's director has deposited Rs. 50,00,000/-, which stands confirmed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and the learned Senior Standing Counsel for the first and second respondents. 3. The facts on record indicates that the petitioner's account was provisionally attached under Section 83 of the CGST Act by a communication dated 01.10.2021. 4. Relevant portion of the notice/order reads as under:- It is to inform that M/s SPDS HR solutions Private Limited having principal place of business a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. 5. It appears that the petitioner has been accused of providing manpower supply/bill trading and passing on ineligible credit to various customers to avail ineligible Input Tax Credit to discharge the tax liability. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in certain cases:- (1) ..... (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). 9. Thus, there is no requirement to quash the aforesaid order, since the said provisional order of attachment is valid only for a period of one year. 10. Considering the fact that the petitioner's directo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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