The competent authority is required to pass an order, withdrawing the provisional attachment as time limit of one year has been elapsed
Section 83 of the CGST Act— Provisional Attachment of bank Accounts-The petitioner submitted that its account was attached provisionally on 13.08.2019 which could continue only upto 12.08.2020 in the light of Section 83(2) of the Act which limits the operation of such order of provisional attachment for one year. The respondent submitted has not disputed the same. However, it has been asserted that the evidence has been collected to the effect that the input tax credit has wrongly been availed of by the petitioner. The court observed that the fact remains that the requirement of the statute as provided for under Section 83(2) which limits the operation of order of provisional attachment for one year having elapsed, the competent authority is required to pass an order, withdrawing the provisional attachment as ordered on 13.08.2019.
Held that:- The Hon’ble High Court disposed the writ petition.
The competent authority is required to pass an order, withdrawing the provisional attachment as time limit of one year has been elapsed
Section 83 of the CGST Act— Provisional Attachment of bank Accounts-The petitioner submitted that its account was attached provisionally on 13.08.2019 which could continue only upto 12.08.2020 in the light of Section 83(2) of the Act which limits the operation of such order of provisional attachment for one year. The respondent submitted has not disputed the same. However, it has been asserted that the evidence has been collected to the effect that the input tax credit has wrongly been availed of by the petitioner. The court observed that the fact remains that the requirement of the statute as provided for under Section 83(2) which limits the operation of order of provisional attachment for one year having elapsed, the competent authority is required to pass an order, withdrawing the provisional attachment as ordered on 13.08.2019.
Held that:- The Hon’ble High Court disposed the writ petition.