Case Law Details
Darshan Comtrade Pvt Ltd Vs Principal Chief Commissioner of GST (Madras High Court)
The prayer of the petitioner is as against an order of the third respondent that is Assistant Commissioner, Goods and Service Tax dated 06.09.2019, which is passed in Form GST DRC-22 attaching the current account of the petitioner in ICICI Bank, Pursawawalkam, Chenai bearing Account No.602505060430.
2. Section 83 of the Central Goods and Service Tax Act, 2017 deals with provisional attachment to protect the interests of the revenue in certain cases and ready as follows:
83. Provisional attachment to protect revenue in certain cases
(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).
3. The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020. With this, this writ petition has been rendered infructuous.
4. In light of the aforesaid, there is no further embargo on the operation of the bank account and on the petitioner resuming operations in that regard. This writ petition stands disposed with the above observations. No costs. Connected miscellaneous petitioners are closed.
