The High Court dismissed a writ petition challenging the provisional attachment of a bank account under the GST Act as infructuous, holding that the mandatory one-year period under Section 83 had expired.
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W.P.No.13866 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 20.12.2024
Coram:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.13866 of 2022
and W.M.P.Nos.13136 & 13137 of 2022
M/s.STEEL TRACK
Represented by its Managing Partner, Mr.Mohammed Nisthar P.Y, 5/184-D, Palladam Road, Karadivavi, Tiruppur, Tamil Nadu – 641 658.
...Petitioner
Versus
1.The Assistant Commissioner of GST, Palladam – 2, Tiruppur – I, Erode, Tamilnadu.
4.Manager, Axis Bank, BSNL Building, Trichy Road, Sulur – 640 402.
...Respondents
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Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus calling for the records of the third respondent in relation to the file IWI/2359662/II/2022 dated 02.05.2022 pertaining to freezing of bank account, to quash the same and to consequently, direct the fourth respondent to release the bank attachment.
For Petitioner : Mr.J.Shankarraman For Respondents – 1 to 3: Mr.C.Harsha Raj, Additional Government Pleader
ORDER
In the present case, the 3rd respondent vide order in File No.IWI/2359662/II/2022 dated 02.05.2022, had provisionally attached the petitioner's bank account under the provisions of Section 83 of TNGST/CGST Act, 2017. Aggrieved over the same, the petitioner has filed the present writ petition before this Court.
hereunder:
“ 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 section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the
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W.P.No.13866 of 2022
interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).”
a period of only one year from the date of order of attachment.
20.12.2024
mrr
Index : Yes/No
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W.P.No.13866 of 2022
To
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W.P.No.13866 of 2022
C.SARAVANAN, J.
mrr
W.P.No.13866 of 2022
20.12.2024
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1 issue framed by the court
Whether the provisional attachment of the petitioner's bank account under Section 83 of the GST Act had expired by efflux of time?
1 provisions across 1 enactments
M/s.STEEL TRACK
The Assistant Commissioner of GST, Palladam
The Joint Commissioner, GST Intelligence Wing
The Commissioner of GST (State Tax)
The Manager, Axis Bank
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
