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PARISHA SHARMA vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Anjali Jha Manish

Priyadarshi Manish

Divya Rastogi

Res. Counsel

Vijay Joshi

Shubham Chaturvedi

Charu Sharma

Petitioner / Applicant	PARISHA SHARMA
Respondent	UNION OF INDIA & OTHERS
Court	Delhi High Court
State	Delhi
Date	Oct 10, 2023
Order No.	W. P.(C) 2646/2023
Citation	2023(10) TAXREPLY 8115
Original Order
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Section 83

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ORDER
ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 14.07.2020 (hereafter ‘the impugned order’) passed by the Assistant Commissioner (Anti Evasion, CGST, Belapur Commissionerate) provisionally attaching the petitioner’s current bank account no(s). 4821100050746 and 4821100050709 as well as the petitioner’s saving bank account no. 04821000052381 maintained with the Punjab and Sind Bank (India), Khari Baoli, Fatehpuri, New Delhi. 2. By virtue of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), an order passed under Section 83(1) of the CGST Act is not operative after a period of one year from the date of issue of the said order. Thus, the impugned order in the present petition is no longer operative. However, the respondents state that prior to the expiry of one year from the date of the impugned order, the concerned authorities had issued another order provisi....