ORAL ORDER

In this petition, petitioner seeks for the following reliefs:

" a. Issue a writ of certiorari or direction in the nature of certiorari quashing the order provisionally attaching the property of the petitioner under section 83 of the KGST/CGST Act, 2017, in Form GST DRC-22, passed by the Respondent No. 1 on 21/02/2025 bearing Reference No. MA290225114457W in File No. DCCT(A)-3.5/T. No. 441/2024-25 and enclosed as Annexure E.

b. Direct the Respondent No. 4 to allow the Petitioner to operate his current account having no. 015205014249, which is provisionally attached vide order dated 21/02/2025 and enclosed as Annexure E.

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 record will indicate that the respondent has passed the impugned order dated 21.01.2024 by invoking Section 83 of the CGST/KGST Act, 2017, which reads as under:

"Section 83. Provisional attachment to protect revenue in certain cases.

1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1)."

4. A perusal of the material on record will indicate that on 21.01.2024, respondent No.1 passed a provisional attachment order against the petitioner under Section 83 of the KGST/CGST Act, 2017. The said provisional attachment order came to an end by expiry of period of one year at midnight on 20.02.2025. Subsequent to expiry of the first provisional attachment order dated 21.02.2024, which came to end at midnight on 20.02.2025, respondent No.1 proceeded to pass the impugned second provisional attachment order, the next day i.e., 21.02.2025, after expiry of the period of one year, which is illegal and not permissible in law as held by the Hon'ble Apex Court in the case of Kesari Nandan Mobile Vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5, wherein it is held as under:

14. The question of law arising for decision in this appeal is: whether the CGST Act or any other law in force permits issuance of a second provisional attachment order under sub-section (1) of Section 83 of the CGST Act after the initial provisional attachment order issued thereunder ceases, by reason of efflux of a year from the date of its issuance, in terms of sub-section (2) thereof?

15. Our attention has been drawn to Section 83 of the CGST Act and Rule 159 of the CGST Rules.

16. Section 83 of the CGST Act reads:

83. Provisional attachment to protect revenue in certain cases

(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub- section (1).

The manner and mode of attachment to be carried out under Section 83 of the CGST Act has been prescribed under Rule 159 of the CGST Rules. Rule 159 of the CGST Rules reads:

Rule 159. Provisional attachment of property. -

(1) Where the Commissioner decides to a