2021 (2) TMI 695

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....SINGH HON'BLE MR. JUSTICE SANT PARKASH PRESENT: - Mr. Anurag Sharma, Advocate, with Mr. G.S. Saini, Advocate, for the petitioner. Ms. Anu Pal, Deputy Advocate General, Punjab. Mr. Gaurav Goel, Advocate, for respondent No.3 in CWP No.1655 of 2021 and for respondent Nos.2 and 3 in CWP No.2260 of 2021. Sant Parkash, J This judgment shall dispose of aforementioned two petitions as they ....

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....- firm was searched and inspected on 11.06.2019 by the State GST authorities, and its partner - Mitha Ram was arrested. Vide order dated 13.06.2019 (Annexure P-1), bank accounts of the petitioner were attached by respondent No.1, provisionally, under Section 83 of the PGST Act. Subsequently, on 09.08.2020, the State Tax Proper Officer vide complaint No.2355/2019 filed a complaint against Mitha Ram....

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....t of a bank account of a party cannot continue beyond a period of one year prescribed under subsection (2) of Section 83 of the Act and it directed the respondents to defreeze the petitioner's bank account within a certain period of time fixed therein. Thus, continuation of attachment of petitioner's accounts is wholly illegal, arbitrary and violative of Articles 14, 19(1)(g), 21, 265 and 300-A of....

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.... as under:- "83. Provisional attachment to protect revenue in certain cases.-(1) Where during the pendency of any proceedings under Section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provis....