Darshan Comtrade Pvt Ltd Vs Principal Chief Commissioner, Central Tax
Date: October 13, 2022
Subject Matter
Attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment
Summary
1. The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020. With this, this writ petition…
The prayer of the petitioner is as against an order of the third respondent that is Assistant Commissioner, Goods and Service Tax dated 06.09.2019, which is passed in Form GST DRC-22 attaching the current account of the petitioner in ICICI Bank, Pursawawalkam, Chenai bearing Account No.602505060430. 2. Section 83 of the Central Goods and Service Tax Act, 2017 deals with provisional attachment to p…