Case Law Details
Bharat Parihar Vs State of Maharashtra Thr. PP Office And Ors (Bombay High Court)
Bombay High Court held that provisional attachment under section 83 of the Central Goods and Services Tax Act, 2017 ceases to exist after a period of one year.
Facts- This petition challenges provisional attachment of bank account of the Petitioner with Yes Bank, Mumbai, under Section 83 of the CGST Act, 2017 and further communication dated 19th April 2023, whereby the provisional attachment made on 21st April 2022 is retained under Section 83 of the CGST Act. The petition is filed after the objections of the Petitioner to provisional attachment were disposed of under Rule 159(5) of the CGST Rules by the Respondents.
Conclusion- In the case of Guru Nanak Motor House vs. Union of India, this Court, after examining the provisions of Section 83, has taken a similar view wherein it was held that after the expiry of period of one year, the provisional attachment ceases to exist.
We may consider taking action of provisional attachment under Section 83 in respect of this bank account and, thereafter, the Joint Commissioner (Investigation) has opined that this bank account is required to be attached. The said order sheet is dated 21st April 2022 and formed the basis for issue of first provisional attachment on 21st April 2022 and which, as observed above, has ceased to expire by operation of sub-section (2) of Section 83.
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