1. Rule returnable forthwith. Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents.
2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:
“(a) quash and set-aside the impugned order dated 24.09.18 at ANNEXURE “A” provisionally attaching the bank account No.50200021304445 held with the HDFC Bank Limited;
(b) pending the admission, hearing and final disposal of this petition, direct the Respondents to lift the attachment over the bank account No. 50200021304445 held with HDFC Bank Limited and permit the Petitioner to operate such Bank account;
(c) any other and further relief deemed just and proper be granted in the interest of justice;
(d) to provide for the cost of this petition.”
3. The subject matter of challenge in this writ application is the order passed by the Assistant State Tax Commissioner(2) (Enforcement) Division- 10, Rajkot, dated 24th September 2018 of provisional attachment of property under Section 83 of the Gujarat Goods and Services Tax Act, 2017 (for short “the GGST Act”).
4. Manifold grounds have been raised in this writ application questioning the legality and validity of the impugned order of provisional attachment.
5. It appears from the materials on record that the writ-applicant has a Bank account No. 50200021304445 maintained with the HDFC Bank Ltd., Gondal.
6. We may not adjudicate this writ application on merits as the impugned order has outlived its statutory life. As noted above, the impugned order of attachment is dated 24th September 2018.
7. Section 83 (2) of the Act, 2017 reads thus.:
“83. Provisional attachment to protect revenue in certain cases.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).”
8. The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Subsection (1).
9. Mr.Joshi, the learned AGP after taking instructions from the concerned Department makes a statement that the order of provisional attachment has not been renewed or no fresh order has been passed.
10. In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment.
11. In such circumstances referred to above, the HDFC Bank Ltd., Gondal shall permit the writ-applicant to operate his account.
12. With the above, this writ-application stands disposed of. Rule is made absolute to the aforesaid extent. Direct service is permitted.