Considering that a period of one year from the date of provisional attachment under section 83(1) of the CGST Act has expired despite which the order of provisional attachment has not been lifted, this court allow this petition as by operation of law the provisional attachment order ceases to exist.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts -- The petitioner bank accounts were provisionally attached under section 83(1) of the Act read with Rule 159(1) considering that the proceedings initiated against the petitioner under section 67 of the Act was pending. The court observed that the period of one year from the date the attachment order was made under sub-section (1) of section 83 has expired.
Held that:- The Hon’ble High Court allowed the petition and directed 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, within seven days.
Considering that a period of one year from the date of provisional attachment under section 83(1) of the CGST Act has expired despite which the order of provisional attachment has not been lifted, this court allow this petition as by operation of law the provisional attachment order ceases to exist.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts -- The petitioner bank accounts were provisionally attached under section 83(1) of the Act read with Rule 159(1) considering that the proceedings initiated against the petitioner under section 67 of the Act was pending. The court observed that the period of one year from the date the attachment order was made under sub-section (1) of section 83 has expired.
Held that:- The Hon’ble High Court allowed the petition and directed 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, within seven days.