Petitioner seeks directions to the Respondents to defreeze the Petitioner’s Current Account. The present writ petition is allowed and the Respondents are directed to de-freeze the Petitioner’s Current Account.
Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Accounts -—– The petitioner sought directions to the Respondents to defreeze the Petitioner’s Current Account. The Counsel for the Petitioner submitted that the Petitioner’s account had been attached merely on account of initiation of proceedings by Respondent against the Petitioner under Section 67 of the Act i.e. to determine if there is any tax amount due and payable by the petitioner. The Counsel for the Petitioner further submitted that Section 83(2) provides that every provisional attachment shall cease to have effect after the expiry of one year from the date the order. In the instant case though the account of the petitioner had been debit freezed vide letter dated 10th August, 2020 and the period of one year had ended on 9th August, 2021, yet the account of Petitioner has not been de-freezed. The counsel for respondent admitted that every provisional attachment shall cease to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act.
Held that:- The Hon’ble High Court allowed the petition and directed the Respondents to de-freeze the Petitioner’s Current Account within three working days.
Petitioner seeks directions to the Respondents to defreeze the Petitioner’s Current Account. The present writ petition is allowed and the Respondents are directed to de-freeze the Petitioner’s Current Account.
Section 83 of the CGST, Act, 2017 — Provisional Attachment of Bank Accounts -—– The petitioner sought directions to the Respondents to defreeze the Petitioner’s Current Account. The Counsel for the Petitioner submitted that the Petitioner’s account had been attached merely on account of initiation of proceedings by Respondent against the Petitioner under Section 67 of the Act i.e. to determine if there is any tax amount due and payable by the petitioner. The Counsel for the Petitioner further submitted that Section 83(2) provides that every provisional attachment shall cease to have effect after the expiry of one year from the date the order. In the instant case though the account of the petitioner had been debit freezed vide letter dated 10th August, 2020 and the period of one year had ended on 9th August, 2021, yet the account of Petitioner has not been de-freezed. The counsel for respondent admitted that every provisional attachment shall cease to have effect after the expiry of period of one year from the date the order had been passed under Section 83(1) of the Act.
Held that:- The Hon’ble High Court allowed the petition and directed the Respondents to de-freeze the Petitioner’s Current Account within three working days.