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SUNSHINE EXIM vs. DIRECTORATE GENERAL OF GST INTELLIGENCE JAIPUR ZONAL UNIT & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ASHUTOSH KUMAR

Pet. Counsel

R.p. Singh

Sachin Mehta

Res. Counsel

Ajay Shukla

Petitioner / Applicant	SUNSHINE EXIM
Respondent	DIRECTORATE GENERAL OF GST INTELLIGENCE JAIPUR ZONAL UNIT & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Oct 24, 2024
Order No.	D. B. Civil Writ Petition No. 16379/2024
Citation	2024(10) TAXREPLY 12140
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Section 83

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ORDER
ORDER 1. Heard. 2. Learned counsel for the petitioner would submit that even though the maximum period of attachment as provided under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) has come to an end, attachment order having been issued on 26.06.2023, the petitioner is not being permitted to operate its bank account by the respondent-bank. 3. Learned counsel for Respondent No. 1, on advance copy, would submit that legal position is clear that maximum period of attachment would be one year as provided under Section 83 of the Act of 2017. He submits that the attachment comes to an end automatically by operation of law and no order is required to be passed. 4. In view of the submissions which have been made and the provisions contained in Section 83 of the Act of 2017, we are not inclined to keep this matter pending but to dispose off this writ petition with direction to Respondents No. 2 and 3-Punj....