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ABANS ENTERPRISES LIMITED & OTHERS vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Vikram Nankani
Jas Sanghavi
Prakash Shah
Res. Counsel
Jitendra B. Mishra
Dhananjay Deshmukh

Petitioner / Applicant

ABANS ENTERPRISES LIMITED & OTHERS
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 19, 2023
Order No.

WRIT PETITION NO.3781 OF 2022

Citation

2023(6) TAXREPLY 7522
Original Order
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ORDER

P.C.:- 1. Rule. Returnable forthwith. Respondents waive service. By the consent of the parties, heard finally. 2. This Petition under Article 226 of the Constitution of India challenges an order dated 7th March 2022 passed by the Respondents under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act), whereby the bank accounts of the Petitioners have been provisionally attached. The bank account at serial No.6 as referred to in the impugned order is not relevant in so far as the Petitioners are concerned. 3. Mr.Nankani, learned senior counsel for the Petitioners submits that the impugned order provisionally attaching the bank accounts of the Petitioners being dated 7th March 2022, by operation of law, that is, by virtue of the provisions of sub-section (2) of Section 83 of the CGST Act, ceases to have effect after a period of one year. To examine Mr.Nankani’s contention, Section 83 of the CGST Act is required to be noted which reads thus:- &ldquo....

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