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Bank Account Freeze Relief: Court Rules Provisional Attachment Invalid After One-Year Expiry Under Section 83 of CGST Act The Delhi HC granted relief regarding the freezing of bank accounts, noting that the provisional attachment order issued on 09.03.2020 had expired after ...
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Bank Account Freeze Relief: Court Rules Provisional Attachment Invalid After One-Year Expiry Under Section 83 of CGST Act
The Delhi HC granted relief regarding the freezing of bank accounts, noting that the provisional attachment order issued on 09.03.2020 had expired after its one-year validity period under Section 83 of the CGST Act. For remaining prayers concerning other matters, the court permitted the petitioner to file an application to include the jurisdictional commissionerate as a necessary party, as the current respondents lacked authority over those issues. The court directed all parties, including the involved banks, to act based on the digitally signed order and scheduled the next hearing for 31.08.2022.
Issues: 1. Validity of the order freezing bank accounts 2. Provisional attachment order expiration 3. Jurisdictional commissionerate's involvement in remaining prayers
Analysis: The judgment by the Delhi High Court, delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Tara Vitasta Ganju, addressed multiple issues raised in the writ petition. The petitioner sought various reliefs, including setting aside freezing orders on bank accounts and defreezing the accounts. The court noted the expiration of the provisional attachment order issued on 09.03.2020, with a validity period of one year unless renewed as per Section 83 of the CGST Act. Consequently, the court granted the relief sought in prayer clauses (a) to (d) concerning the freezing of bank accounts.
Regarding the remaining prayers outlined in prayer clauses (e) and (f), Mr. Aditya Singla, representing the respondents, acknowledged that the current respondents were not the relevant parties for those specific reliefs. In response, Ms. Anjali J. Manish, representing the petitioner, expressed intent to file an application to include the jurisdictional commissionerate in the proceedings. The court granted permission for this action, indicating the need to involve the appropriate authority related to the remaining prayers.
The court scheduled the next hearing for 31.08.2022, instructing all parties, including Axis Bank and Bank of Baroda, to act based on the digitally signed copy of the order. This comprehensive judgment reflects a meticulous analysis of the issues raised, ensuring appropriate actions are taken in line with the legal provisions and procedural requirements.
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