0

Every provisional attachment order ceases to have effect after the expiry of one year from the date the order was passed under Section 83(1) of the CGST Act

The respondents are directed to defreeze the bank accounts of the Petitioners was upheld by the High Court Of Delhi through the learned bench led by HON’BLE MR. JUSTICE MANMOHAN and HON’BLE MR. JUSTICE SUDHIR KUMAR JAIN in the case of ANUJ GOEL (PROPRIETOR OF M/S GOEL TRADING COMPANY) Vs THE COMMISSIONER CGST DELHI EAST COMMISSIONERATE & ANR. (W.P.(C) 3696/2022 & C.M.No.10967/2022) on 08th March, 2022.

Brief facts of the case are that the present writ petitions have been filed to release/de-freeze the bank accounts of the Petitioners that had been provisionally attached by the Respondents vide orders dated 10th September, 2020 and 11th September, 2020.

Mr.Harpreet Singh, counsel for the Respondent stated that no fresh DRC-22 notices have been issued against the Petitioners. He also clarified that the State GST has issued notices under Section 74 of the Delhi GST Act to the Petitioners. After issuance of the impugned orders/letters, no fresh attachment order has been issued to the Petitioners. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of one year from the date the order was passed under Section 83(1) of the CGST Act.

The Court observed, “this Court directs the Respondents to defreeze the bank accounts of the Petitioners not later than three days from today. With the aforesaid directions, the present writ petitions along with pending applications stand disposed of.”

Click here to read the Judgement

Written by- Riya Singh, Legal Intern, Prime Legal

 

Leave a Reply

Your email address will not be published. Required fields are marked *

Open chat