In this matter, the petitioner has challenged the action of the respondent bank not allowing the petitioner to operate the account in question of the petitioner on the basis of an order of attachment. The petitioner submits that the attachment order has lost its force since the maximum period is one year of an order of attachment under Section 83 of the CGST Act, 2017.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts – The petitioner challenged the action of the respondent bank not allowing the petitioner to operate the account on the basis of an order of attachment dated 25th October, 2019 under Section 83 of the Act, 2017. The petitioner submits that the aforesaid attachment order under Section 83 has lost its force since the maximum period is one year of an order of attachment has lapsed. The respondent counsel submitted that they have not further extended the tenure of the aforesaid attachment order dated 25th October, 2019.
Held that:- The Hon’ble High Court held that the attachment order dated 25th October, 2019 has lost its force and action of the respondent bank in not allowing the petitioner to operate his bank account on the basis of the aforesaid attachment order is not legally justified and the bank shall not act any further on the basis of the aforesaid impugned attachment order dated 25th October, 2019.
In this matter, the petitioner has challenged the action of the respondent bank not allowing the petitioner to operate the account in question of the petitioner on the basis of an order of attachment. The petitioner submits that the attachment order has lost its force since the maximum period is one year of an order of attachment under Section 83 of the CGST Act, 2017.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts – The petitioner challenged the action of the respondent bank not allowing the petitioner to operate the account on the basis of an order of attachment dated 25th October, 2019 under Section 83 of the Act, 2017. The petitioner submits that the aforesaid attachment order under Section 83 has lost its force since the maximum period is one year of an order of attachment has lapsed. The respondent counsel submitted that they have not further extended the tenure of the aforesaid attachment order dated 25th October, 2019.
Held that:- The Hon’ble High Court held that the attachment order dated 25th October, 2019 has lost its force and action of the respondent bank in not allowing the petitioner to operate his bank account on the basis of the aforesaid attachment order is not legally justified and the bank shall not act any further on the basis of the aforesaid impugned attachment order dated 25th October, 2019.