In all the captioned petitions, there exists common thread of facts and identical issue. Therefore, all the petitions were taken up for consideration simultaneously to be treated by this common order.

1.1 Heard learned advocate Mr. Dhaval Shah for the petitioners, also heard learned advocate Mr. Priyank Lodha and learned advocate Mr. Nikunt Raval for the respondents for whom they appear in the respective petitions.

2. The grievance of the petitioners is about provisional attachment of their bank accounts acted upon by the authorities in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017.

3. Representatively taken from Special Civil Application No. 6853 of 2022, the prayer is to set aside the orders dated 11.3.2021 and 12.10.2021 passed by the respondent No.2-Commissioner of CGST and Central Excise, Ahmedabad in FORM GST DRC- 22 attaching the bank accounts retained by the petitioners with IDBI Bank Ltd. and Kotak Mahindra Bank Ltd.-the respondent Nos. 3 and 4 as arraigned in the petition. It is further prayed to direct the respondents to cancel the impugned orders and release the attached bank accounts. It appears that representation made to the authorities to defreeze the bank accounts was rejected, which decision is also called in question. The other three petitions contains similar prayers.

4. In all nine bank accounts of the petitioners were provisionally attached. Today, in course of hearing, learned advocate for the respondent fairly admitted that time period of one year is over. Therefore, as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank accounts out of total nine bank accounts, gets automatically come to an end. The grievance of the petitioners qua those bank accounts would not survive. It was stated that in respect of two remaining bank accounts, fresh attachment orders are passed.

4.1 Learned advocate for the petitioners produced e-mail communication dated 19.10.2022 addressed to it by the competent authority of the Preventive Section of CGST, Gandhinagar fortifying that in respect of seven bank accounts, since the period of one year is over, the provisional attachment has ceased to have the effect. The said communication is taken on record.

4.2 It reads as under,

“SCA/6853/2022, SCA/6718/2022, SCA/8388/2022 and SCA/835/2022-m/r.

Preventive Gandhinagar,[email protected]

Wed, Oct.19,2022 at 9:07 PM

To,

PRIYANK LODHA<[email protected]>,

Nikunt Raval<[email protected]>

Sir,

In the subject matter of provisional attachment of bank accounts under Section 83 of CGST Act, 2017 of the tax payers, tabled below,

It is to inform you that –

1. The date of issuance of DRC-22 in the above matter was 08.10.2021, and as per the provisions of Section 83(2) of CGST Act, 2017, the provisional attachments for the debit from the bank accounts have been ceased to have effect after the expiry of one year i.e. 07.10.2022.

2. Investigation has been completed in case of M/s. Asterpetal Trade & Services Pvt. Ltd, Manmish Traders Pvt. Ltd & Panaqua Tradecom Pvt. Ltd. The taxpayers and their concerned persons appeared on summons and Form GST DRC 01A have been issued and the same are duly replied by the taxpayers. In the case of M/s. Asterpetal rade & Services Pvt. Ltd, Manmish Traders Pvt. Ltd & Panaqua Tradecom Pvt. Ltd Show Cause Notice have been issued on 10.10.2022 & 11.10.2022, whereas adjudication is pending in the matter.

3. Considering the above facts and provisions mentioned in para 3.5 of the CBIC guidelines dated 23.02.2021, provisional attachment issued under Section 83 of CGST Act, 2017, have ceased to effect after the expiry of one year from the dated DRC-22 i.e. 08.10.2021.

4. Accordingly, we are in the process of intimating the banks with the approval of competent authority.

Regards,

Preventive Section,

CGST Gandhinagar”

4.3 Learned advocate for the petitioners makes a grievance that despite one year is over, the banks are not intimated about the seizing of the provisional attachment.

4.4 Responding to this, learned advocate for the respondents stated that the authorities will intimate the banks concerned in this regard to enable the operation of the bank accounts by the petitioners within one week from today.

4.5 In respect of the two bank accounts where the fresh orders of provisional attachment are passed, it will give fresh cause of action in accordance with law.

5. All the petitions are disposed of in terms of the above observations directions. Notices in each of the petitions are discharged subject to above.