BharatTaxGST

M/S Bhansali Traders vs. Additional Director General Of GST Intelligence

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WP/49684/2019HC KarnatakaGSTCNR KAHC01031465201928 May 2024Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. MOHAMMED MUJASSIM., ADVOCATEFor Respondent: SRI. JEEVAN J NEERALGI., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:17909 WP No. 49684 of 2019 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: 1. M/S BHANSALI TRADERS BY PROPRIETOR SRI SOHANLAL PREMCHAND AGED ABOUT 39 YEARS S/O PREM CHAND HAVING OFFICE NO.10/1, BHANSALI ARCADE, BUNDIMOTU ROAD, AVENUE ROAD CROSS, BANGALORE 560 002. … PETITIONER (BY SRI. MOHAMMED MUJASSIM., ADVOCATE) AND: 1. ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE BENGALURU ZONAL UNIT, NO.112, S.P. ENCLAVE, ADJACENT TO KARNATAKA BANK, K.H. ROAD, BENGALURU 560 027. 2. THE BRANCH MANAGER M/S HDFC, CAUVERY BHAVAN BRANCH, EAST WING,KHB BUILDING, K G ROAD, BENGALURU - 560 009. … RESPONDENTS (BY SRI. JEEVAN J NEERALGI., ADVOCATE) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - 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'.

2.

In light of Section 83(2) of the CGST Act, the provisional attachment would be in operation only for a period of one year.

3.

In light of the said stipulation and taking note that the order of attachment is passed on 24.05.2019 which would have spent itself and expired after one year, no further adjudication is called for. 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. JUDGE VGR

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.