Page 86 - GSTL_14th May 2020_Vol 36_Part 2

188 GST LAW TIMES [ Vol. 36
“In this connection it is to inform you that although during the pen-
dency of any proceedings under Section 67, the concerned authority
had power to provisionally attach the bank account under sub-
section (1) of Section 83 of the CGST Act, 2017 but under Section
83(2) of the CGST Act, 2017, such provisional attachment ‘shall cease
to have effect after one year from the date of the order made under
sub-section (1)’.
The letter for provisional attachment was issued by the DGGI, GOI
on 5-6-2018 and in terms of Section 83(2) the period of provisional
attachment expired on 5-6-2019.
In such circumstances, you are requested to immediately de-freeze
the said account and allow the operation of the account forthwith.”
(h) Thereafter, several other representations were made by the writ pe-
titioner before the said bank as well as the ADGGI respectively
praying to de-freeze the said current account but there was no re-
sponse to the representations by either of the parties.
(i) Being aggrieved and dissatisfied with the inaction on the part of the
respondents the writ petitioner preferred a writ application before
this Court bearing W.P. No. 18429 (W) of 2019 (hereinafter referred
to as “earlier writ petition”). The main prayers made by the writ pe-
titioner in the earlier writ petition are delineated below :
“(a) Writ in the nature of Mandamus directing the respondents
and/or their men, servants, agents, assigns, etc. to with-
draw/cancel/rescind the order of provisional attachment of
the Current Account No. 0125360000002129 of the petitioner
No. 1 company maintained with M/s. Lakshmi Vilas Bank,
New Alipur Branch, Kolkata;
(b) Writ in the nature of Mandamus directing the respondents
and/or their men, servants, agents, assigns, etc. to forthwith
allow the petitioners to operate the Current Account No.
0125360000002129 of the petitioner no. 1 company maintained
with M/s. Lakshmi Vilas Bank, New Alipur Branch, Kolkata
in terms of Section 83(2) of the CGST Act, 2017”
(j) The earlier writ petition which was filed by the writ petitioners
came up for hearing and a Coordinate Bench of this Court passed
an Order dated 1st October, 2019, directing the parties to file affida-
vits within a prescribed time.
(k) Thereafter, on 31st October, 2019, the Principal Additional Director
General, Directorate General of Goods & Services Tax Intelligence
(hereinafter referred to as “PDDGI”) passed a fresh provisional or-
der directing the said bank to provisionally attach the said current
account of the petitioner. The said order was annexed to the affida-
vit-in-opposition filed in the earlier writ petition.
(l) Assailing the above fresh order of provisional attachment a fresh
writ was filed being W.P. 21272 (W) of 2019.
3. The facts in W.P. No. 18431 (W) of 2019 and W.P. No. 18433 (W) of
2019 are identical to W.P. No. 18429 (W) of 2019, and accordingly, all these three
writ petitions are hereinafter referred to as ‘earlier writ petitions’. Furthermore,
the facts in W.P. 21274 (W) of 2019 and W.P. 21273 (W) of 2019 are identical to

GST LAW TIMES  14th May 2020  86