M/S Pashupati Properties Estate ... vs Commissioner Of Central Taxes Gst ...
2022 Latest Caselaw 702 Del

                          $~2
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 3624/2022 & C.M.Nos.10740-10741/2022
                                 M/S PASHUPATI PROPERTIES ESTATE PRIVATE LIMITED
                                                                                         ..... Petitioner
                                                    Through     Mr.Harsh Sethi with Mr.Anant Nigam
                                                                and Ms.Saruapriya Makkar,
                                                                Advocates.
                                                    versus

                                 COMMISSIONER OF CENTRAL TAXES GST DELHI, (EAST)
                                                                      ..... Respondent
                                                    Through     Mr.Harpreet Singh, SSC for GST
                                                                with Ms.Suhani Mathur, Advocates.

                          %                        Date of Decision: 08th March, 2022
                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN
                                                      JUDGMENT

MANMOHAN, J (Oral):

1. Present writ petition has been filed challenging the letter dated 07th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable property No.6, The Greens, Rajokari, Delhi-110038 in the name of the Petitioner. Petitioner also seeks directions to the Respondent to release/de-freeze the immovable property of the Petitioner that was provisionally attached vide the impugned letter.

2. On the last date of hearing, learned counsel for the Respondent had sought time to obtain instructions.

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:09.03.2022 18:38:37

3. Today Mr.Harpreet Singh, learned standing counsel for the Respondent states that after December, 2020, no fresh attachment order has been issued. He further clarifies that no show cause notice under Section 74 of the CGST Act has been issued to the Petitioner till date.

4. Admittedly, after the issuance of the impugned letter dated 07th December, 2020, no fresh attachment order in Form GST DRC-22 has been issued. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective. Accordingly, this Court directs the Respondent to defreeze the bank accounts and release the immovable properties of the Petitioner not later than three days from today.

5. With the aforesaid directions, the present writ petition along with pending applications stand disposed of.

MANMOHAN, J

SUDHIR KUMAR JAIN, J MARCH 08, 2022 KA

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:09.03.2022 18:38:37