The grievance of petitioner is that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisional attachment. This court directed that the Joint Commissioner to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment.
Section 83 of the CGST Act, 2017 –Provisional Attachment of bank Account –-- The petitioner challenged the action of the department under section 83 of the Act and submitted that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the respondent has not lifted such order of provisional attachment.
Held that:- The Hon’ble High Court directed the respondent to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account, within seven days.
The grievance of petitioner is that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisional attachment. This court directed that the Joint Commissioner to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment.
Section 83 of the CGST Act, 2017 –Provisional Attachment of bank Account –-- The petitioner challenged the action of the department under section 83 of the Act and submitted that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the respondent has not lifted such order of provisional attachment.
Held that:- The Hon’ble High Court directed the respondent to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account, within seven days.