Delhi high court ruled that the GST dept to raise the attachment as that does not be a valid post to the duration mentioned under section 83 of the Central GST Act, 2017. In the former times CGST, Delhi East vide orders on 31.03.2021 provisionally attached the bank accounts and property of the taxpayer, Nitin Singhania. The assessee approached the High Court for relief.
The division bench of the High Court, Justice Rajiv Shakdher and Justice Tara Vitasta Ganju have rejected the provisional attachment as that ceased to have effect after 16 months in terms of Section 83 (2) of the Act.
Post to acknowledging the facts and documents, the court ruled that under these conditions, reading section 83 of the Central Goods and Service Tax Act, 2017, the attachment order shall be carried on. As per that the respondent asked for the attachment. The respondent would provide the data on the same grounds to the related bank, within 3 days of the receipt of a copy of the issued order. As per that the prayer incurred in clause (a) (i) to (iv) and prayer (b) are permitted. The writ petition would get finished in the aforementioned terms.
As a result, the due application should be closed. While it specified that the same would not interrupt the respondent doing a search, if any, with respect to the applicant or avail subsequent steps in the case according to law.
Mr. R.P. Singh and Mr. Shivam Tyagi, Advs appeared on the behalf of the applicant (taxpayer). Ms. Arunima Dwivedi, Sr. Standing Counsel with Ms. Ashi Sharma and Mr. Ved Prakash, Advs. represented the department.
