Writ petition challenged provisional attachment ('debit freeze') of petitioner's bank account ordered under Section 83 CGST Act on 24.05.2019. The court held that under Section 83(2) such attachment lapses after one year; the order had spent itself, so no further adjudication was needed.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MAY, 2024
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 49684 OF 2019 (T-RES)
BETWEEN:
… PETITIONER
(BY SRI. MOHAMMED MUJASSIM., ADVOCATE)
AND:
Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA
… RESPONDENTS
(BY SRI. JEEVAN J NEERALGI., ADVOCATE)
NC: 2024:KHC:17909 WP No. 49684 of 2019
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED LETTER DATED 24.05.2019 ISSUED BY R-1 VIDE ANNEXURE-A TO THE WRIT PETITION AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The present petition has been filed calling in question the legality of the provisional attachment of Bank Account of the petitioner as per the order at Annexure-'A' dated 24.05.2019 invoking Section 83 of the Central Goods and Services Tax Act, 2017 [CGST Act], wherein the petitioner's Bank Account has been put under 'debit freeze'.
NC: 2024:KHC:17909 WP No. 49684 of 2019
4. Accordingly, the petition is disposed off , while
observing that the order of attachment at Annexure-'A' dated 24.05.2019 in terms of Section 83(2) of CGST Act has spent itself by lapse of time. All other contentions are
kept open.
Sd/JUDGE
VGR
1 issue framed by the court
Whether the provisional attachment of the petitioner's bank account under Section 83 CGST Act remained valid after expiry of the one-year period prescribed by Section 83(2)?
3 provisions across 2 enactments
M/s Bhansali Traders by proprietor Sri Sohanlal Premchand
Additional Director General of GST Intelligence Bengaluru Zonal Unit
The Branch Manager M/s HDFC, Cauvery Bhavan Branch
S Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
