Provisional attachment order under GST comes to end after one year: Says High Court 

In the present writ, petitioner seeks direction for quashing the order of provisional attachment passed u/s 83 of the CGST Act for attachment of his bank account and allow him to operate his bank account.

Ground of Petition:

It is mentioned that as per section 83(2) of CGST Act, every order of provisional attachment passed u/s 83(1) shall cease to have effect after the expiry of one year from the date of order. 

Held by High Court:

A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific date has been mentioned in the impugned order of provisional attachment of the bank account, yet having regard to the statement made by the learned counsel that the attachment came into force from 02.08.2019, we take it that the order of provisional attachment has come to an end. We direct the State Bank of India i.e. the respondent No.3 to take notice of this order and permit the writ applicant to operate his Bank Account No.37846915026 forthwith.  

With the above, this writ application succeeds and is hereby allowed.

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