Petitioner challenges the attachment order on the ground that continuing the attachment after completion of one year is violative and dehors the provisions of Section 83 of the CGST.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Account –The petitioner sought direction for release of the provisional attachment of the property under Section 83 of the Act on the ground that continuing the attachment after completion of one year is violative and against the provisions of Section 83 of the Act. The respondent submitted that they have lifted the bank attachment on 29.01.2021 and necessary steps had been initiated to issue of DRC-23 which pertained to lifting of the attachment for immovable property. The court observed that as the cause is no longer surviving and the provisional attachment made does not survive any longer by virtue of the order dated 23.09.2021.
Held that:- The Hon’ble High Court disposed the petition with the word of caution to the respondents that the statutory provision needs to be complied with very strictly and stringently.
Petitioner challenges the attachment order on the ground that continuing the attachment after completion of one year is violative and dehors the provisions of Section 83 of the CGST.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Account –The petitioner sought direction for release of the provisional attachment of the property under Section 83 of the Act on the ground that continuing the attachment after completion of one year is violative and against the provisions of Section 83 of the Act. The respondent submitted that they have lifted the bank attachment on 29.01.2021 and necessary steps had been initiated to issue of DRC-23 which pertained to lifting of the attachment for immovable property. The court observed that as the cause is no longer surviving and the provisional attachment made does not survive any longer by virtue of the order dated 23.09.2021.
Held that:- The Hon’ble High Court disposed the petition with the word of caution to the respondents that the statutory provision needs to be complied with very strictly and stringently.