Time Limit for provisional attachment
Case Title | Subham Traders vs Additional Director General |
Court | Gujarat High Court |
Honorable Judges | Justice J.B Pardiwala and Justice Nisha M Thakore |
Citation | 2022 (3) GSTPanacea 263 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 14706 of 2021 |
Judgement Date | 03-March-2022 |
Council for Petitioner | Mr. Avinash Poddar |
Council for Respondent | Mr.Devang Vyas |
In Favor Of | Respondent |
Section | Section 83(2) of the CGST Act,2017 |
The Gujarat High Court, Ahmedabad Bench of Justices J.B Pardiwala and Justice Nisha M Thakore, held that, there is no order of provisional attachment of any of the three bank accounts maintained by the writ-applicant with the three banks referred to above.
FACTS OF THE CASE
An order of provisional attachment was passed against the petitioner in exercise of powers under Sub-section (2) of Section 83 of the Act, whereby, the bank account of the writ- applicant maintained with the INDUSIND Bank Ltd., Surat came to be provisionally attached. If we go by the date i.e. 26.09.2019, then the statutory time period of such order of provisional attachment could be said to have come to an end. However, later one another order of provisional attachment in Form DRC-22, dated 30.09.2021 came to be passed with respect to the very same bank accounts. Therefore writ petition for release of such order.
Time Limit for provisional attachment
COURT HELD
The Court held that with reference to the material on record by letters the concerned bank account of the petitioner has already been released. in exercise of powers under Sub-section (2) of Section 83 of the Act, whereby, the bank account of the writ- applicant maintained with the INDUSIND Bank Ltd., Surat came to be provisionally attached. As on date, there is no order of provisional attachment of any of the three bank accounts maintained by the writ-applicant with the three banks referred to above. Nothing further requires to be adjudicated in the matter.
Time Limit for provisional attachment
ANALYSIS OF THE JUDGEMENT
We can conclude that an order of attachment of bank account under Section 83 of the CGST Act, 2017 can be passed for a period of one year and such order shall cease to operate after a period of one year.
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