Bombay High Court
Ashok Kumar Vishwakarma vs The Union Of India Through Revenue ... on 30 June, 2025
Author: M. S. Sonak
Bench: M.S. Sonak
2025:BHC-AS:26675-DB 19-ASWP-8539-2025.DOCX
Shephali
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 8539 OF 2025
Ashok Kumar Vishwakarma ...Petitioner
Versus
The Union of India Through Revenue ...Respondents
Minister & Ors
Mr Nirmal Pagaria, for the Petitioner.
Mr Deepak Singh (appeared online), with Sangeeta Yadav, for
the Respondents.
CORAM M.S. Sonak &
SHEPHALI Jitendra Jain, JJ.
SANJAY
MORMARE DATED: 30th June 2025.
Digitally signed by
SHEPHALI SANJAY
MORMARE
Date: 2025.07.04
11:54:36 +0530
ORAL JUDGMENT (Per M. S. Sonak, J.):
1. Heard learned counsel for the parties.
2. Rule. Rule is made returnable immediately at the
request and with the consent of the learned counsel for the
parties.
3. The challenge in this Petition is to the order of
provisional attachment of the Petitioner's Bank account by
invoking Section 83(2) of the CGST Act, 2017.
30th June 2025
19-ASWP-8539-2025.DOCX
4. A period of one year has already elapsed since the
issuance of the impugned provisional attachment order in
terms of Section 83(2) of the CGST Act, 2017. The provisional
attachment order ceased to have effect after the expiry of one
year from the date of an order made under Section 83(1) of
the CGST Act, 2017. Therefore, the impugned order dated 5th
April 2024 has ceased to have effect post 4th April 2025.
5. Learned counsel for the Petitioner points out that the
impugned provisional attachment order made pending
adjudication proceedings. By an Order-In-Original dated 28th
January 2025 has also been made upon the conclusion of the
adjudication proceedings. He points out that the Petitioner has
appealed this order by making a pre-deposit. He submits that
this is an additional ground to interfere with the impugned
provisional attachment order.
6. Even if we take no cognizance of the subsequent
development of completion of adjudication proceedings and
the pendency of an Appeal, still, having regard to the
provisions of Section 83(2), the impugned order has ceased to
be effective. Based upon this order, therefore, the attachment
of Petitioner's Bank account having No. 50200033711279 in
the HDFC Bank cannot operate. The impugned provisional
attachment order dated April 5, 2024, is therefore formally
quashed and set aside.
30th June 2025
19-ASWP-8539-2025.DOCX
7. However, we clarify that this Petition is restricted only to
the impugned provisional attachment order dated 5th April
2024 and does not concern any other orders, if passed,
concerning attachment or provisional attachment.
8. The Respondents must write to the HDFC Bank within
one week from today regarding this order. In any event,
within a week from today, upon the production of an
authenticated copy of this order, the HDFC Bank must
release /de-freeze the Petitioner's Bank account, now that the
impugned provisional attachment order dated 5th April 2024
is quashed and set aside.
9. The Rule is made absolute. There shall, however, be no
order as to costs.
10. All concerned are to act on an authenticated copy of this
order.
(Jitendra Jain, J) (M. S. Sonak, J)
{
30th June 2025
