GST Registration Dispute: Banks Must Lift Account Attachment and Process Revocation Within Two Weeks Under Section 83

HC addressed a GST registration cancellation and bank account attachment case. The court directed respondents to process the petitioner's revocation application within two weeks and ordered banks to lift provisional attachment under Section 83 of CGST Act, as the attachment orders had become inoperative after one year. The petition was disposed of with these directions.

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Issues involved: Petition to revoke cancellation of GST registration, provisional attachment of bank accounts under Section 83 of the CGST Act.

Petition to revoke cancellation of GST registration:
The petitioner sought direction for revocation of the cancellation of GST registration, which was done with retrospective effect. Despite filing an application for revocation, it had not been processed. Respondent counsel assured that the application would be processed within two weeks, leading to no further orders necessary. The petitioner's grievance against the cancellation order was addressed in the court.

Provisional attachment of bank accounts under Section 83 of the CGST Act:
The petitioner was aggrieved by the provisional attachment of various bank accounts under Section 83 of the CGST Act. The prayer in the petition was limited to the attachment of one bank account, but it was noted that other accounts were also affected. The court highlighted Section 83(2) of the CGST Act, stating that orders under Section 83(1) become inoperative after a year. Respondent counsel confirmed that the orders attaching the bank accounts were no longer operative. Consequently, the concerned banks were directed not to restrict the operation of the bank accounts based on the previous orders under Section 83(1) of the CGST Act. The petition was disposed of accordingly.

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