M/S A P Steels vs. Additional Director General
Held
The Court held that the provisional attachment order, issued under Section 83 of the CGST Act, had ceased to have effect after the expiry of one year from the date of the order, i.e., May 27, 2020. Therefore, the attachment was no longer valid when the petition was filed.
Facts
The petitioners challenged a provisional attachment of their bank accounts made on May 28, 2019, under Section 83 of the CGST Act. The petition was filed on June 22, 2020, after the one-year period of attachment had expired.
Key Issues
Whether a provisional attachment of a bank account under Section 83 of the CGST Act remains valid after the expiry of its one-year statutory period. The court also considered if the attachment order was still in effect when the petition was filed.
Sections Cited
Section 83
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JULY, 2020 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NO.8586/2020 (GM RES)
BETWEEN:
M/S.A.P.Steels
Having its office at:
Shop No.1, Sri Vyasa Mahaganapathi Temple,
Ganapathi Nagar,
Rajgopal Nagar Main Road,
Peenya 3rd Phase, Bengaluru-560 058
Represented by Proprietor
Sri.Sanjay Kumar Mishra
Sri.Sanjay Kumar Mishra,
S/o Chandra Shekar Mishra
Aged about 45 years
Residing at: No.302, 3rd Floor,
Prestige Richmond Apartments,
Bengaluru-560 027
… Petitioners (By Sri.K.G.Kamath and Smt. Veena J Kamath, Advocates)
AND:
Additional Director General
DGCI, Bangalore Zonal Unit,
No.112, “S.P.Enclave”,
Adjacent to Karnataka Bank,
K.H.Road, Bengaluru-560 043. 2
IDBI Bank,
IDBI House, 58 Mission Road,
Bengaluru-560 027
Represented its Manager
... Respondents (By Sri.Jeevan J.Neeralgi, Advocate for R1 Vide order dated 15.07.2020, R-2 is held sufficient)
This Writ Petition is filed under Articles 226 and 227 of the Con
The judgment continues below.
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