Sh. Nitin Singhania Vs Commissioner of Central Tax GST (Delhi High Court)
The Hon’ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022] set aside the order passed by the department in order to attach the bank account of the assessee for more than one year and held that as per section 83 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) the prescribed time limit for provisional attachment is one year.
Facts:
The Central Goods and Services Tax, Delhi East (“the Respondent”) vide order dated March 31,2021 (“the Impugned Order”) provisionally attached the bank accounts and immovable property of M/s SH. Nitin Singhania (“the Petitioner”). Being aggrieved by the Impugned Order, the Petitioner, filed present writ petition with a prayer to direction the Respondent to quash and set-aside the Impugned Order issued by the Respondent in the interest of justice.
Petitioner’s Contention:
- As per Section 83 of the CGST Act, the maximum time frame available to the Respondent for keeping the attachment alive is one year.
Issue:
- Whether the provisional attachment after the prescribed period under Section 83 of the CGST Act be reviewed or extended?
Held:
The Hon’ble High Court, Delhi in W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022 has held as under:
