Shri Ashok Kumar Mandelia vs. The Union Of INDIA And 7 Ors
Held
The Court held that the provisional attachment orders, issued under Section 83(1) of the CGST Act, ceased to have effect after one year as per Section 83(2) of the Act. Since no subsequent attachment orders or Demand-cum-Show Cause Notices were issued to the petitioners, there was no legal basis to continue blocking their accounts.
Facts
The petitioners' bank accounts were provisionally attached by CGST authorities in May 2022 under Section 83 of the CGST Act, citing transfers from a related company's account. They were not served with formal attachment orders (Form GST DRC-22) and their representations for de-freezing the accounts went unanswered, leading them to file writ petitions.
Key Issues
Whether the provisional attachment of bank accounts under Section 83 of the CGST Act, without formal order service and beyond the statutory one-year period, was legally sustainable.
Sections Cited
Section 83, Rule 159
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Page No. #1/21
GAHC010165522026
2026:GAU-AS:12866
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4286/2026
SMT RITU MANDELIA WIFE OF AMAR KUMAR MANDELIA, RESIDENT OF FLAT NO. 4AB, TOWER- II, EMPIRE BUILDING, 16A, GURUSADAY DUTTA ROAD, KOLKATA, WEST BENGAL- 700019. VERSUS THE UNION OF INDIA AND 7 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66, NORTH BLOCK, NEW DELHI - 110001. 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS 5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001. 3:THE DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) REPRESENTED BY ITS ADDITIONAL DIRECTOR GENERAL GUWAHATI ZONAL UNIT H.NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD GUWAHATI 781037. 4:THE JOINT DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) GUWAHATI ZONAL UNIT H.NO. 77 WARD NO. 54 OPPOSITE SRIMANTA SANKARDEVA KALAKSHETRA PANJABARI MAIN ROAD
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GUWAHATI- 781037. 5:THE SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL
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