Order Date – 21 November 2023

Parties: M/s Vaidhe Stainless Steel Vs Union of India through Its Secretary Ministry of Finance & Ors.

Facts –

• The petitioner, M /s Vaidhe Stainless Steel, aggrieved by orders dated 04.08.2022 and 24.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017, provisionally attaching the bank accounts of the petitioner and his family members filed the writ petition.

Issue –

• Whether the Provisional attachement is valid after one year of passing the order?

Order –

• The Divisional Bench of Hon’ble High Court observed that though the present petition is confined to the attachment of the bank account of the petitioner. However, the learned counsel for the petitioner submits by an inadvertent error, a specific prayer in respect of other bank accounts has not been made, although the grievance is articulated in the body of the petition.
• In terms of Section 83(2) of the CGST Act, any order passed under Section 83(1) of the CGST Act would be inoperative after expiry of a period of one year from the date of the said order.
• Hence the court directed the concerned banks not to interdict the operation of the aforesaid bank accounts on the basis of the orders dated 04.08.2022 and 24.08.2022 passed under Section 83(1) of the CGST Act.
• The petition is disposed off.