AI Structured Summary
Not yet generated for this judgment
Judgment
Vibhu Bakhru, J.
The petitioner has filed the present petition, inter alia, impugning orders dated 13.08.2019, 21.07.2020 & 04.08.2021 whereby the petitioner’s bank accounts were attached. It is pointed out that in addition to the orders mentioned in the present petition, Commissioner of CGST, Belapur has passed another order dated 05.08.2022 which in effect further extended the provisional attachment of the petitioner’s bank accounts. One year has passed since the said order was issued. Thus, in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), the said order is no longer operative.
Mr. Hossain learned counsel appearing for the petitioner states that the Commissionerate at Belapur has not passed any further orders after 05.08.2022.
A tabular statement indicating that the orders of provisional attachment passed in respect of the petitioner’s bank accounts are set out below:-
| S.NO. | Bank Account Details | 1ST Provisional Attachment Order Date: 13.08.2019 | 2nd Provisional Attachment Order Date: 21.07.2019 | 3rd Provisional Attachment Order Date: 04.08.2021 | 4th Provisional Attachment Order Date: 05.08.2022 |
| 1. | IndusInd Bank Ltd. Indirapuram, Ghaziabad Account No.159910 663973 | Order Reference No.V/AE/ Bel12-86/Gr.A/G ulati/2019-20/1739 | Order Reference No.V/AE/Bel/ Gr.E/12-27/Ritesh Creations/Enq /19-20/190 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/3867 | Order Reference No.V/AE/ Bel/Gr.E/1 2-27/Ritesh Creations/ Enq/19-20/2459 |
| 2. | HDFC Bank Ltd. Patparganj Industrial Area | Order Reference No.V/AE/ Bel12-86/Gr.A/G | Order Reference No.V/AE/Bel/ Gr.E/12-27/Ritesh | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh | Order Reference No.V/AE/ Bel/Gr.E/1 2-27/Ritesh |
| Account No.501000 44424997 | ulati/2019-20/1738 | Creations/Enq /19-20/191 | Creations/En q/19-20/3868 | Creations/ Enq/19-20/2458 | |
Since the order dated 05.08.2022 – which was the last provisional order passed by the Commissionerate at Belapur – is no longer operative, the present petition has been rendered academic.
In the given circumstances, we consider it apposite to dispose of the present petition by directing the concerned bank (respondent no.3) that it shall not interdict the operation of the petitioner’s bank account on account of any of the orders of the provisional attachment that are mentioned above.
The petition is disposed of the in the aforesaid directions.
It is clarified that if any further order provisionally attaching the petitioner’s assets is passed, the petitioner would be at liberty to apply.
All rights and contentions of the parties are reserved.