The writ applicant came before this Court with the present writ application with two fold challenge. First, with respect to an order of attachment of the immovable property under Section 83 of the Act, and secondly, an order of provisional attachment of the bank account under Section 83 of the Act. Bank account is ordered to be defreezed or released by way of the ad-interim order.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts and Property —– The applicant prayed for quashing the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot; direct the respondents not to take nay coercive action against the petitioner including any coercive action in terms of section 69. The Coordinate Bench of this Court dated 10th October 2019 by way of adinterim relief, directed the respondent to forthwith release the provisional attachment of the bank account of the petitioner. The court observed that the writ applicant had two fold challenge. First, with respect to an order of attachment of the immovable property and second an order of provisional attachment of the bank account. The bank account was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court. Further, the impugned order of provisional attachment of the immovable property has outlived its statutory life and the final assessment proceedings have also been concluded.
Held that:- The Hon’ble High Court held that there is no need to adjudicate this writ application on merits.
The writ applicant came before this Court with the present writ application with two fold challenge. First, with respect to an order of attachment of the immovable property under Section 83 of the Act, and secondly, an order of provisional attachment of the bank account under Section 83 of the Act. Bank account is ordered to be defreezed or released by way of the ad-interim order.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts and Property —– The applicant prayed for quashing the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot; direct the respondents not to take nay coercive action against the petitioner including any coercive action in terms of section 69. The Coordinate Bench of this Court dated 10th October 2019 by way of adinterim relief, directed the respondent to forthwith release the provisional attachment of the bank account of the petitioner. The court observed that the writ applicant had two fold challenge. First, with respect to an order of attachment of the immovable property and second an order of provisional attachment of the bank account. The bank account was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court. Further, the impugned order of provisional attachment of the immovable property has outlived its statutory life and the final assessment proceedings have also been concluded.
Held that:- The Hon’ble High Court held that there is no need to adjudicate this writ application on merits.