GST
TRT-2025-
New Delhi High Court
Date:-29-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 29 July 2022
Facts-
- The Petitioner, M/s SH. Nitin Singhania, has filed this present writ petition with a prayer to direct the Respondent to quash and set-aside the Impugned Order issued by the Respondent in the interest of justice.
- The Respondent, Commissioner of CGST vide impugned order provisionally attached the bank accounts and immovable property of the Petitioner.
- The Petitioner contended that as per Section 83 of the CGST Act, the maximum time frame available to the Respondent for keeping the attachment alive is one year.
Issue-
- Whether the provisional attachment after the prescribed period under Section 83 of the CGST Act be reviewed or extended?
Order-
- The Division Bench of Hon’ble High Court observed that on a plain reading of Section 83 of the CGST Act, the attachment order cannot continue beyond one year.
- The Court set aside the order passed by the department in order to attach the bank account of the assessee for more than one year. Accordingly, the Court directed the Respondent to lift the attachment and convey the information on this behalf, to the concerned bank, within three days of the receipt of a copy of the order passed today.
- Hence the prayers made by the Petitioner are allowed.
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