2025 (8) TMI 1636

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....Kumar & Mr. Samarth, Advs. For the Respondents Through: Ms. Archana Gaur & Ms. Ridhima Gaur, Advs. for R-3. Mr. Harpreet Singh, SSC with Mr. Jai Ahuja & Mr. Saindhya Sharma, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 52484/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12844/....

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....axes by the Petitioner. Pursuant to the investigation, the impugned letter was issued by DGGI to the concerned Bank directing provisional attachment of the Petitioner's bank account. 5. The case of the Petitioner is that in view of Section 83(2) of the CGST Act, the provisional attachment cannot continue beyond one year and the period has already expired. The Section 83 of the CGST Act is extra....

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....Commr., Central Tax, 2024 SCC OnLine Del 2865 wherein it has been observed as under: "4. Section 83 of the Act, under which the impugned communication dated 14.08.2019 has been issued, reads 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 sect....

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....rovisional attachment ceases to have effect after the expiry of a period of one year from the date said order is made under Section 83(1) of the Act. 6. In view of Section 83(2) of the Act, the life of an order of provisional attachment is only one year. In the instant case, the impugned communication is dated 14.08.2019 and a period of one year has elapsed from the issuance of the said c....