Order Date – 29 July 2022

Key Pointers – 

• The Petitioner, SH. NITIN SINGHANIA, filed a writ petition to direct the respondent to release/defreeze/allow the operation of their bank accounts and property.
• The principal grievance of the petitioner is that provisional attachment of the bank accounts and immovable property in issue was ordered, as far back as on 31.03.2021. It was contended by the petitioner that as per section 83 of CGST Act, the maximum time frame available to the respondent for keeping the attachment alive is one year.
• The issue involved in the matter is whether the provisional attachment order dated 31.03.2021 after the prescribed period has been reviewed and/or extended?
• The council for respondent said that as per instructions received by her, no fresh attachment order has been passed.
• In these circumstances, the court held, on a plain reading of Section 83 of the CGST Act, 2017, the attachment order cannot continue.
• Accordingly, the respondent is directed to lift the attachment. Petition Allowed.