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The Hon’ble Supreme Court in the case of Kesari Nandan Mobile held that a provisional attachment under Section 83 CGST Act, 2017 ceases by operation of law after one year and cannot be renewed or reissued on substantially the same grounds without disposing representations, absent express statutory authority.
CBIC issued Instruction no. 19/2024 – Customs dated 22.07.2024 regarding Provisional attachment of bank account(s) – Section 110 (5) of Customs Act, 1962.
The Central Board of Indirect Taxes and Customs (CBIC) has said the power to attach bank accounts in customs violation cases should be exercised after careful examination of facts and not in a mechanical manner. In an instruction to field formations, the CBIC said in cases where bank accounts have been attached, the investigation and adjudication should be completed at the earliest.
The case revolves around a challenge to the Show Cause Notice (SCN) and the adjudication order, particularly regarding the attachment of the petitioner’s bank account. The primary issues in this case pertain to the principles of natural justice, the service of notice, and the petitioner’s opportunity to respond to the SCN.
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Provisional attachment of property including Bank account of a taxable person to protect Government revenue in certain cases has been…
The Hon’ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. set aside the provisional attachment order and held that the provisional attachment order is not valid after one year.