Bank Account Attachment Under CGST Act SS83 Deemed Invalid After One-Year Expiry, Full Operational Rights Restored

HC ruled on a CGST Act SS83 provisional bank account attachment. The court found the attachment order expired after one year and was no longer operative. Respondent claimed petitioner was non-existent and uncooperative. The HC disposed of the petition, instructing the bank to treat the attachment order as ineffective and allowing account operations.

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Issues involved: Impugning an order u/s 83 of the CGST Act for provisional attachment of bank accounts.

Summary:

1. The petitioner challenged an order dated 13.01.2021, passed u/s 83 of the CGST Act, provisionally attaching three bank accounts.

2. Respondent's counsel stated that the petitioner is a non-existing person and did not cooperate in the investigation.

3. No further orders were issued for recovering any dues.

4. Section 83(2) of the CGST Act specifies that a provisional attachment ceases to have effect after one year from the order date.

5. The impugned order ceased to be operative as per the statutory period of one year.

6. Consequently, no further orders were needed to set aside the impugned order.

7. The petitioner's request to operate the bank account was not impeded by the impugned order, and the bank was instructed to consider the order as no longer operative.

8. The petition was disposed of accordingly.

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