TaxTMI 
TaxTMI 
2026 (2) TMI 595
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....te: Mr. Tanay Chakraborty, Ms. Saptak Sanyal. RAJA BASU CHOWDHURY, J (ORAL): 1. Heard in part. In Re: WPA/1940/2025 2. Challenging an order of provisional attachment of property dated 3rd January, 2025, issued under Section 83 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "said Act") by the Commissioner, CGST & Central Excise Patna-II, thereby attaching the bank accounts of the petitioner situated within the jurisdiction of this Court, the instant writ petition has been filed. Initially, the petitioner had also sought for a declaration that the proceedings initiated against the petitioner under Section 83 of the said Act including the order dated 3rd January, 2025, issued in Form GST DRC-22, is vo....
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....ponse from the Office of the Commissioner, CGST & Central Excise Patna-II. Copies of the aforesaid communications dated 21st January, 2026 and 27th January, 2026, as placed before this Court, are taken on record. By placing before this Court a further communication dated 29th January, 2026, he also submits that although, a further request was made to the petitioner's Banker being State Bank of India, Overseas Branch, Kolkata, to defreeze the petitioner's Bank account and to permit the petitioner to continue the banking operations, the same has also not been done. He submits that the issue as to whether provisional attachment order ceases to have effect having regard to the provisions contained in sub-section (2) of Section 83 of the said Ac....
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....dated 3rd January, 2025, in Form GST DRC-22 had been issued on the petitioner attaching the petitioner's property including its Bank accounts under Section 83(1) of the said Act. From the tenor of the order it is apparent that the provisions of Section 83(1) of the said Act had been invoked. The order dated 3rd January, 2025 had since been digitally signed by the Commissioner on 6th January, 2025 at about 18:16:28 hours. Having regard to the provisions contained in Section 83(2) of the said Act, it is apparent and clear that the above provisional attachment shall cease to have effect after expiry of the period of one year from the date of the order passed under sub-section (1) of Section 83 of the said Act. It is an admitted position that t....
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....he Parliament, being cognizant of other taxing statutes, deliberately chose not to incorporate an extension provision in the section, also carries considerable merit. The procedure of provisional attachment is not alien to tax jurisprudence. Such pre-emptive measure can be found in several statutes, including the Customs Act and the Excise Act, and the Income Tax Act, 1961 as well. Ergo, when the statute does provide for an extension, the authority thereunder is free to do so, subject to such restrictions as may be imposed. Conversely, when a statute does not provide for an extension, renewal, re-issuance, revival - whatever be the nomenclature - the executive cannot overreach the statute to do so. 40. Lastly, insofar as the issue ....
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....nd having regard to the provisions contained in Section 83(2) of the said Act, the provisional attachment order has ceased, neither can the Commissioner, CGST and Central Excise Patna-II, nor can the petitioner's Banker continue with the freezing of the petitioner's property and/or the bank accounts on the basis of the above order of provisional attachment. 9. In the light of the above, the writ petition is partly allowed to the extent noted above without going into the issue as to whether the Commissioner, CGST & Central Excise Patna-II has the jurisdiction and/or competence to pass the order at the first instance. In Re: WPA/3057/2025 10. The present writ petition has also been filed, inter alia, challenging the provisional order....