Provisional attachment orders under taxation law are valid only for one year of operation. Upon the expiry of this statutory limit, the attachment ceases to have effect. Authorities cannot circumvent this limitation by issuing fresh or renewed attachment orders on the same grounds where no such authority is granted.

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER UNDER 83 OF KGST/CGST ACT, 2017 PASSED BY THE RESPONDENT NO.1 ON 27/09/2024 BEARING COMMON REFERENCE NO.CTO(A)-5/MNG/GST/INS-1/2024-25 IN FORM GST DRC-22 ISSUED TO ATTACH THE SB A/C.NO.23531 AT CANARA BANK IN THE CASE OF THE PETITIONER AND ENCLOSED AS ANNEXURE B1 AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

1. In this petition, petitioner seeks for the following reliefs:

"a. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 27/09/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS-1/2024-25 in Form GST DRC-22 issued to attach the SB A/c.No.23531 at Canara Bank in the case of the petitioner and enclosed as Annexure B1.

b. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 27/09/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS-1/2024-25 in Form GST DRC-22 issued to attach the SB A/c.No. 4712500101313501 at Karnataka Bank in the case of the petitioner and enclosed as Annexure B2.

c. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 27/09/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS-1/2024-25 in Form GST DRC-22 issued to attach the SB A/c.No. 520101000343257 at Union Bank in the case of the petitioner and enclosed as Annexure B3.

d. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 27/09/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS-1/2024-25 in Form GST DRC-22 issued to attach the O/D A/c.No. 0880285000016 at Canara Bank in the case of the petitioner and enclosed as Annexure B4.

e. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 27/09/2024 & on 05/10/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS 1/2024-25 in Form GST DRC-22 issued to attach the properties of the petitioner which is situated at Municiple City Corporation Limits and enclosed as Annexure B5 and B6 respectively.

f. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the Order under 83 of KGST/CGST Act, 2017 passed by the Respondent No.1 on 09/10/2024 bearing common reference No.CTO(A)-5/MNG/GST/INS-1/2024-25 in Form GST DRC-22 issued to attach the properties situated at Municiple City Corporation Limits and also at Casba Bazar Village, Kudroli, Mangalore enclosed as Annexure B7.

g. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to costs of this petition."

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 27.09.2024 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 s