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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, the Commissioner of CGST, Belapur has passed another order dated 05.08.2022, which in effect had further extended the period of provisional attachment. One year has passed from the date of passing of the said order. 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 from the respondents, states that the Commissionerate at Belapur has not passed any further orders after 05.08.2022.
A tabular statement indicating the details of the orders of provisional attachment passed in respect of the petitioner’s bank accounts is 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 Branch Account No.159910 493857 | Order Reference No.V/AE/B el12-86/Gr.A/Gu lati/2019-20/1740 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/192 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/ 19-20/3866 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/2457 |
| 2. | HDFC Bank Ltd. Patparganj Industrial Area Account No.284015 30001224 | Order Reference No.V/AE/B el12-86/Gr.A/Gu lati/2019-20/1741 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/193 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/3864 | Order Reference No.V/AE/Bel /Gr.E/12-27/Ritesh Creations/En q/19-20/2456 |
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) to not interdict the operation of the petitioner’s bank account on account of any of the orders of provisional attachment that are included in the tabular statement set out above.
The petition is disposed of the in the aforesaid directions.
It is clarified that if any further order of provisional attachment is passed, the petitioner is not precluded to assail the same.
All rights and contentions of the parties are reserved.