2023 (6) TMI 634

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.... in question the correctness of the orders of provisional attachment. The prayer sought for reads as follows: "A. Set aside the impugned provisional attachment of bank account No. 919020002848618 of the Petitioner maintained with the 3rd Respondent vide impugned order bearing No. DGCEI F.NO. Va157/2019/DGGI/BZU/ in DIN: 202002DSS000004GA226 dated 14.02.2020 passed by the 1st Respondent under Section 83 of CGST Act as per Annexure - A by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and B. Set aside the impugned provisional attachment of bank account No. 15900200002107 of the Petitioner maintained with the 4th Respondent vide impugned Order bearing No. DGCEIF.NO.Va/157/2019/DG....

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.... F. Set aside the impugned provisional attachment of trade debts of the Petitioner in respect of 10th Respondent vide impugned attachment dated 18.9.2020 bearing No. F.NO. Va/157/2019/DGGI/BZU/6174/2020 in DIN N: 202009DSS000000IF641 passed by the 1st Respondent under Section 83 of CGST Act as per Annexure A5 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and G. Direct the 1st Respondent to withdraw the provisional attachment of debts payable by 11th Respondent to the Petitioner, as submitted by the Petitioner in its representation dated 5.10.2020 to the 1st Respondent as per Annexure-B by issuing a Writ of Mandamus or any other order or writ in the nature of a Writ of Mandam....

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....ion 83(1) of the CGST Act, 2017 shall cease to have effect after the expiry of one year from the date of Order as per Section 83(2). By virtue of operation of Section 83(2), the prayers sought for in the Writ Petition are infructuous, 3. In any case, upon the expiry of the Provisional Attachment Orders, a Show Cause Notice bearing No. 45/2022-23 BZU dated 01.09.2022 has already been issued to the Petitioner by the Respondent No. 1 Authority, which is presently pending adjudication. 4. In view of the above factual position, the above Writ Petition may be disposed of as infructuous." 3. It is noticed that in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (for short 'the Act') the provisiona....