R D Enterprises Vs Union of India And 3 Other (Allahabad High Court)
Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed.
Facts- This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment order dated May 16, 2024 passed by the respondent authorities under Section 83 of the Central Goods and Service Tax Act, 2017.
It is to be noted that the same bank account had been attached vide order dated February 16, 2023. After expiry of the period of one year, the writ petitioner had filed a writ petition seeking removal of the said attachment. Subsequent to the filing of the said writ petition, it appears that the attachment was removed and the same has been recorded in the order passed by the coordinate Bench of this Court dated May 6, 2024 in Writ Tax No.699 of 2024.
Conclusion- Hon’ble Supreme Court, in the case of Radha Krishan Industries Vs. State of Himachal Pradesh and Others has held in relation to Section 83 of the Act that a second attachment of the bank account may be made under Section 83 of the Act, but the Department has to provide fresh reasons for the same.
