The attachment orders ceased to be operative by efflux of time in terms of Section 83(2) of the Act of 2017
Section 83 of the CGST Act— Provisional Attachment of Bank Accounts --The petitioners sought directions to the respondent to permit operation of their bank accounts on the ground that the attachment orders dated 13.06.2019 passed against them ceased to be operative in terms of Section 83(2) of the Act. As Section 83(2) of the Act of 2017 manifests that an attachment order passed under Section 83(1) thereof would cease to have effect after expiry of a period of one year from the date of the order, the learned State Counsel was asked to ascertain the factual position. The respondent counsel informed that the attachment orders ceased to be operative by efflux of time in terms of Section 83(2) of the Act and that instructions would be issued tomorrow to lift the attachment of the bank accounts of the petitioners.
Held that:- The Hon’ble High Court accordingly disposed of the writ petitions.
The attachment orders ceased to be operative by efflux of time in terms of Section 83(2) of the Act of 2017
Section 83 of the CGST Act— Provisional Attachment of Bank Accounts --The petitioners sought directions to the respondent to permit operation of their bank accounts on the ground that the attachment orders dated 13.06.2019 passed against them ceased to be operative in terms of Section 83(2) of the Act. As Section 83(2) of the Act of 2017 manifests that an attachment order passed under Section 83(1) thereof would cease to have effect after expiry of a period of one year from the date of the order, the learned State Counsel was asked to ascertain the factual position. The respondent counsel informed that the attachment orders ceased to be operative by efflux of time in terms of Section 83(2) of the Act and that instructions would be issued tomorrow to lift the attachment of the bank accounts of the petitioners.
Held that:- The Hon’ble High Court accordingly disposed of the writ petitions.