This court disposed of the writ petition with the observation that the provisional attachment of the petitioner's bank account may not survive under the communication which has outlived its life and perhaps its utility.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenge the action taken by the respondents, whereby they had restrained the petitioner from utilising its money lying in its bank account vide communication dated 11.05.2020 under Rule 129(1) of the Rules, 2017 read with Section 83 of the Act, 2017. The counsel for the petitioner submitted that the revenue authorities are not entitled to continue the attachment beyond 10.05.2021. The court observed that the communication dated 11.05.2020 has outlived its life and perhaps its utility.
Held that:- The Hon’ble High Court held that the provisional attachment of the petitioner's bank account may not survive under the communication dated 11.05.2020 and the bank may act accordingly and not treat the petitioner's bank account to be under provisional attachment.
This court disposed of the writ petition with the observation that the provisional attachment of the petitioner's bank account may not survive under the communication which has outlived its life and perhaps its utility.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenge the action taken by the respondents, whereby they had restrained the petitioner from utilising its money lying in its bank account vide communication dated 11.05.2020 under Rule 129(1) of the Rules, 2017 read with Section 83 of the Act, 2017. The counsel for the petitioner submitted that the revenue authorities are not entitled to continue the attachment beyond 10.05.2021. The court observed that the communication dated 11.05.2020 has outlived its life and perhaps its utility.
Held that:- The Hon’ble High Court held that the provisional attachment of the petitioner's bank account may not survive under the communication dated 11.05.2020 and the bank may act accordingly and not treat the petitioner's bank account to be under provisional attachment.