Where petitioner’s bank account was provisionally attached under Section 83 and remained frozen beyond statutory one-year period, as limitation in Section 83(2) requires cessation of such attachment after one year, continued freezing was impermissible and attachment was set aside, allowing petitioner to operate account
Section 83 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
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Madras High Court
Where bank accounts were provisionally attached by Commissioner in February 2022 and no interim orders were secured during writ appeals, such attachments lapsed automatically after one year as per legal precedent, rendering the appeals infructuous since authority could not renew the attachment in absence of enabling provision
Delhi High Court
Where provisional attachment of bank accounts was ordered under section 83 and one year had lapsed since issuance, attachment ceased by operation of law and accounts were required to be de-frozen, with competent authority to record the one- year cap and banks to de-freeze accounts automatically after expiry absent a fresh valid order
Madras High Court
Where a firm’s unchallenged tax dues had crystallised and a partner’s account was attached through a garnishee notice issued under Section 79(1)(c)(i), action against the partner’s bank account was permissible since partners are liable for firm’s dues, and challenge based on Section 83 provisional attachment was unfounded, hence no ground for interference arose