{"id":5290,"date":"2025-08-11T18:04:28","date_gmt":"2025-08-11T12:34:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5290"},"modified":"2025-08-11T18:04:28","modified_gmt":"2025-08-11T12:34:28","slug":"hc-orders-bank-to-release-assessees-account-after-provisional-attachment-lapses","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-orders-bank-to-release-assessees-account-after-provisional-attachment-lapses","title":{"rendered":"HC Orders Bank to Release Assessee\u2019s Account After Provisional Attachment Lapses"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000402012\/hc-directed-bank-to-releasede-freeze-assessees-ac-as-no-further-order-of-provisional-attachment-passed\"><span class=\"TextRun SCXW106674715 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW106674715 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Bytedance (India) Technology Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW106674715 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Union of India<\/span><span class=\"NormalTextRun SCXW106674715 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 25 (Bom.)<\/span><\/span><span class=\"EOP SCXW106674715 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000026411\">M.S. Sonak<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000019375\">Jitendra Jain<\/span>,<\/strong> JJ.<\/li>\n<li>\n<div><strong>S\/Shri\u00a0<span id=\"111170000000097592\">Sriram Sridharan<\/span>,<\/strong> Adv.,\u00a0<strong><span id=\"111170000000121274\">Shanmuga Dev<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000132666\">Ms. Aditi Jain <\/span><\/strong>for the Petitioner.<\/div>\n<div><\/div>\n<\/li>\n<li>\n<div><strong><span id=\"111170000000113056\">Ms. Maya Majumdar<\/span>, Shri\u00a0<span id=\"111170000000166478\">Sontrik Kar<\/span><\/strong>\u00a0and\u00a0<strong><span id=\"111170000000166477\">Harshad Shinganpurkar<\/span>,<\/strong> Adv. for the Respondent.<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The Petitioner, a registered person under GST, filed the instant petition challenging the order of provisional attachment of its bank account issued under Section 83(2) of CGST Act. It was submitted that the period of one year from the date of issuance of the said provisional attachment order had already elapsed, and no further order of provisional attachment had been passed thereafter. On this basis, the Petitioner contended that the provisional attachment had ceased to have legal effect and sought formal quashing of the same. The matter was accordingly placed before the High Court.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW124468606 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW124468606 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that in terms of Section 83(2) of CGST Act, any order of provisional attachment issued under Section 83(1) ceases to have effect after the expiry of one year from the date of such order. As the period of one year had already lapsed and no fresh order had been passed, the impugned order was held to have ceased to operate. The Court accordingly directed that the provisional attachment be formally quashed and the bank be instructed to release or de-freeze the Petitioner\u2019s bank account.<\/span><\/span><span class=\"EOP SCXW124468606 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>List Of Case Cited<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000402012\/hc-directed-bank-to-releasede-freeze-assessees-ac-as-no-further-order-of-provisional-attachment-passed\">Ashok Kumar Vishwakarma v. Union of India<\/a> \u2014\u00a0<a id=\"anchor_33255.6966546357\"><\/a>(2025) 32 Centax 209 (Bom.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Bytedance (India) Technology Pvt. Ltd. Versus Union of India (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5297,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Orders Bank to Release Assessee\u2019s Account After Provisional Attachment Lapses<\/title>\n<meta name=\"description\" content=\"High Court directs bank to defreeze GST assessee\u2019s account as one-year limit on provisional attachment under CGST Act had expired without renewal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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