M/s VKS INDUSTRIES v. COMMISSIONER, CENTRAL EXCISE AND CGST
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
M/s VKS INDUSTRIES
v.
COMMISSIONER, CENTRAL EXCISE AND CGST
W.P. (C) 257/2023 dated 13.02.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Seeking de freezing of provisionally attached bank account – The petitioner is aggrieved by the action of the respondent attaching its Bank Account on a provisional basis by an order dated 06.02.2020 – The Petitioner submitted that In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order – Thus, in terms of Section 83(2) of the CGST Act, the provisional attachment order dated 06.02.2020 ceased to be operative after 06.02.2021 – Held that – It is not disputed that the provisional attachment order dated 06.02.2020 was passed in exercise of powers under Section 83 of the CGST Act. In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order – In terms of Section 83(2) of the CGST Act, the provisional attachment order dated 06.02.2020 ceased to be operative after 06.02.2021 – After the provisional order dated 06.02.2020 was passed, a show cause notice dated 30.07.2021 was issued to the petitioner – Admittedly, the said show cause notice has not been adjudicated till date – Since the petitioner’s relief is limited to the de-freezing of its Bank Account, we are refraining from examining whether the proceedings in relation to the said show cause notice can now continue.
Represented By:
Counsel for the Respondent: Abhishek, Senior Standing Counsel.
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