2021 (10) TMI 476

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....ents.   P.C. : 1. The Joint Commissioner (Anti-Evasion) CGST & CX. Belapur passed an order dated May 8, 2019 of provisional attachment of the petitioner's bank account in exercise of power conferred by section 83(1) of the Central Goods and Service Tax Act, 2017 (hereafter "the CGST Act" for short) read with Rule 159(1) of the Central Goods and Services Tax Rules, 2017 (hereafter "the CGST ....

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....peration of law. Mr. Jetly, learned senior advocate appearing on behalf of the respondents, was not able to controvert the factual position that a period of one year from the date of attachment has in fact expired. 4. Having heard learned counsel for the parties, it is apparent that a period of one year from May 8, 2019 when the petitioner's bank account came to be attached provisionally under se....

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.... of the CGST Act has expired despite which the order of provisional attachment has not been lifted, we allow this petition as by operation of law the provisional attachment order ceases to exist. 6. The Joint Commissioner is directed to immediately communicate to the petitioner's banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the releva....