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of <h1>Provisional attachment of bank account under Section 83(2) CGST Act automatically ceases after one year period expires</h1> <h3>Ashok Kumar Vishwakarma Versus The Union of India Through Revenue Minister & Ors.</h3> Bombay HC allowed petition challenging provisional attachment of petitioner's bank account under Section 83(2) CGST Act, 2017. Court held that one year ... Challenge to order of provisional attachment of the Petitioner’s Bank account by invoking Section 83(2) of the CGST Act, 2017 - time limitation - HELD THAT:- A period of one year has already elapsed since the issuance of the impugned provisional attachment order in terms of Section 83(2) of the CGST Act, 2017. The provisional attachment order ceased to have effect after the expiry of one year from the date of an order made under Section 83(1) of the CGST Act, 2017. Therefore, the impugned order dated 5th April 2024 has ceased to have effect post 4th April 2025. The attachment of Petitioner’s Bank account having No. 50200033711279 in the HDFC Bank cannot operate. The impugned provisional attachment order dated April 5, 2024, is therefore formally quashed and set aside. Petition allowed. The Bombay High Court, per M.S. Sonak, J., quashed the provisional attachment order dated 5th April 2024 issued under Section 83(2) of the CGST Act, 2017, attaching the Petitioner's bank account. The Court emphasized that 'the provisional attachment order ceased to have effect after the expiry of one year' from the date of the order under Section 83(1), and since more than one year had elapsed, the impugned order 'has ceased to be effective.' The Court noted the Petitioner's appeal against the subsequent adjudication order but clarified that the petition concerned only the provisional attachment order of April 5, 2024. Consequently, the attachment of the bank account cannot operate, and the Respondents were directed to instruct HDFC Bank to release/de-freeze the account within one week upon production of an authenticated copy of the order. The Rule was made absolute with no order as to costs.
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