GST bank-account attachment lapses automatically after one year, prompting lifting of the attachment.

An attachment order under Section 83(1) of the Punjab Goods and Service Tax Act, 2017 ceases to have effect automatically after one year under Section 83(2). On verification, the State stated that the bank-account attachments had already become inoperative by efflux of time and that instructions would be issued to lift them. The writ petitions were therefore disposed of on the basis of that undertaking, with relief effectively directed towards removal of the attachments.

---

---

Issues: Whether the bank account attachment orders had ceased to operate under Section 83(2) of the Punjab Goods and Service Tax Act, 2017, and whether the petitioners were entitled to lifting of the attachment.

Analysis: Section 83(2) provides that an attachment order passed under Section 83(1) ceases to have effect after the expiry of one year from the date of the order. On the Court seeking verification, the State informed that the attachment orders had in fact ceased to be operative by efflux of time and that instructions would be issued to lift the attachment of the bank accounts.

Conclusion: The attachment had ceased to operate under the statutory provision, and the petitioners were entitled to relief.

Final Conclusion: The writ petitions were disposed of on the basis of the State's undertaking to lift the bank-account attachments.

Ratio Decidendi: An attachment order under Section 83(1) of the Punjab Goods and Service Tax Act, 2017 automatically ceases to have effect upon expiry of one year under Section 83(2).

---