Provisional Bank Account Attachment Under CGST Act Nullified, Account Operations Restored with Future Challenge Rights

HC ruled that the provisional bank account attachment orders under CGST Act, specifically the order dated 05.08.2022, were no longer operative. The court directed banks to not obstruct account operations and allowed the petitioner to challenge any future attachment orders, effectively rendering the current petition academic while preserving all parties' rights.

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Issues: Impugning orders of bank account attachment, extension of provisional attachment period u/s 83(2) of CGST Act.

The petitioner challenged orders dated 13.08.2019, 21.07.2020 & 04.08.2021 attaching bank accounts, along with a subsequent order dated 05.08.2022 extending the provisional attachment period. The Commissioner of CGST, Belapur had passed the last order, which is now inoperative u/s 83(2) of the CGST Act. Respondent counsel confirmed no further orders were issued post 05.08.2022.

A tabular statement detailed the bank accounts, order dates, and references for provisional attachments. The final order of 05.08.2022 is no longer in effect, rendering the petition academic. The court directed the concerned bank not to hinder the petitioner's account operations due to the mentioned provisional attachment orders.

The petition was disposed of with the above directions, allowing the petitioner to challenge any future provisional attachment orders. All parties' rights and contentions were reserved.

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