Held - The present petition is disposed of by declaring that the order pursuant to which the communication dated 10.03.2021 was issued, is no longer operative by virtue of Section 83(2) of the CGST Act.

The concerned bank will not interdict the operation of the bank account of the petitioner on the basis of the communication dated 10.03.2021.

It is clarified that this order will not affect any other order(s) that may have been pass.....

Held - It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account would cease to be operative after the expiry of the statutory period of one year.

In the aforesaid circumstances, the impugned order dated 13.01.2021 has ceased to be operative. Since the impugned order is no longer operative, no orders are required for setting aside the same.

In so far.....

Held - Insofar as the blocking of the bank account is concerned, the said action is taken under Section 83 of the Act. By virtue of sub-section (2) of Section 83 of the Act, the said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline.

Considering the averment that the auditor has already reviewed the petitioner's case and h.....

Held - In the present case, respondent no.4 had no particulars as to the transaction in respect of which the ITC was blocked. He had no material whatsoever to come to the conclusion that the petitioner had wrongly availed or utilized the ITC by reason of fraud, wilful-misstatement or suppression of facts to evade tax. The solely on the directions issued by the Joint Commissioner, GST West Commissionerate, Central Tax.

It is also clear fr.....

Held - Therefore, to ensure that the valuable right of a taxable person is not infringed for an indefinite period, legislature itself has provided for a definite time line in sub-section (2) of Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have.....