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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Imthiyaz, S/o. Sri Mohidin Byari – Appellant
Versus
Additional Commissioner Of Commercial Taxes (Enforcement), South Zone – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, petitioner seeks for the following reliefs:
“a. Issue a writ of certiorari or direction in the nature of certiorari quashing the provisional attachment order under section 83 of the KGST/CGST Act, 2017 issued by the Respondent No. 1 on 27/06/2024, bearing Reference No. DCCT(A)-6.5/GSTINS No.3169&3179/2023-24 and Reference No. MA290624218787C in Form GST DRC-22 and enclosed as Annexure-C
b. Issue a writ of mandamus or direction to the Respondent No. 3 to allow the Petitioner to operate his bank account bearing No. 12810200014148 held in Federal Bank, Mysore Branch which has been provisional attached vide provisional attachment order under section 83 of the KGST/CGST Act, 2017 dated 27/06/2024 issued by the Respondent No. 1 on 27/06/2024, bearing Reference No. DCCT(A)-6.5/GSTINS No. 3169&3179/2023-24 and Reference No. MA290624218787C in Form GST DRC-22 and enclosed as Annexure C
C. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.
3. A perusal of the material on reco
Provisional attachment orders under Section 83 of the CGST/KGST Act automatically cease to have effect after one year, with no scope for renewal or reissuance by tax authorities.
The Central Goods and Services Tax Act does not permit the renewal of provisional attachment orders beyond one year, maintaining strict adherence to legislative intent that prohibits such re-issuance....
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, and fresh orders cannot be issued after this period.
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, as specified in Section 83(2), and any fresh orders issued after this period are invalid.
Provisional attachment orders under Section 83 of the CGST Act cannot extend beyond one year as per the explicit language of the statute, requiring strict interpretation.
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
Provisional attachment orders under the CGST Act cannot be re-issued after one year, emphasizing strict statutory interpretation and the protection of property rights.
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
The court held that Section 83 of the CGST Act does not require a pre-decisional hearing before provisional attachment and strict legal standards must be met for such actions.
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