Oak Shipping Services Pvt Ltd v. The Union Of India And ORS

2025:BHC-AS:25228-DB Sayyed 907-WP.8123.2025.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8123 OF 2025 WRIT PETITION NO.8123 OF 2025 Oak Shipping Services Pvt. Ltd.

Oak Shipping Services Pvt. Ltd.

...

...Petitioner

Petitioner

Versus

Versus

The Union of India & Ors.

The Union of India & Ors.

...

...Respondents

Respondents _____________________________________________________ Mr. Ansh Agal i/b. Jain Law Partners LLP for the Petitioner. Mr. Ansh Agal i/b. Jain Law Partners LLP for the Petitioner. Ms. Neeta Masurkar a/w Ms. Rashmi Tiwari & Ms. Sumar Kumar Das Ms. Neeta Masurkar a/w Ms. Rashmi Tiwari & Ms. Sumar Kumar Das for the Respondents.

for the Respondents.

_____________________________________________________ CORAM :

M. S. Sonak & Jitendra Jain, JJ.

DATED : 24 June 2025 PC.:- (Per M. S. Sonak, J.) 1.

Heard learned counsel for the parties.

Heard learned counsel for the parties.

2.

The Petitioner challenges provisional attachment orders dated The Petitioner challenges provisional attachment orders dated 14 July 2020 and 5 August 2022 issued under Section 83 of the Central 14 July 2020 and 5 August 2022 issued under Section 83 of the Central Goods and Services Tax, 2017 (CGST Act) defreezing the Petitioner's Goods and Services Tax, 2017 (CGST Act) defreezing the Petitioner's Bank Account bearing No.09258970000016 maintained with third Bank Account bearing No.09258970000016 maintained with third Respondent.

Respondent.

3.

Mr. Agal, learned counsel for the Petitioner refers to Section Mr. Agal, learned counsel for the Petitioner refers to Section 83(2) of the CGST Act, 2017 and submits that every provisional 83(2) of the CGST Act, 2017 and submits that every provisional attachment made under Section 83 shall cease to have the effect after attachment made under Section 83 shall cease to have the effect after expiry period of one year from the date of the order made under subexpiry period of one year from the date of the order made under subsection (1). He submits that this one year has long expired and, section (1). He submits that this one year has long expired and, therefore, the impugned provisional attachment orders cannot operate therefore, the impugned provisional attachment orders cannot operate any longer.

any longer.

4.

Ms. Masurkar, learned counsel for the Respondents submits Ms. Masurkar, learned counsel for the Respondents submits that the Bombay Office, which had issued the provisional attachment that the Bombay Office, which had issued the provisional attachment orders has now referred the matter to the Delhi Office. She submits that orders has now referred the matter to the Delhi Office. She submits that

Sayyed 907-WP.8123.2025.docx she is unaware of whether Delhi Office has issued any provisional she is unaware of whether Delhi Office has issued any provisional attachment orders and the status of such orders, if any. Accordingly, she attachment orders and the status of such orders, if any. Accordingly, she seeks some time to obtain instructions from the Delhi Office. seeks some time to obtain instructions from the Delhi Office. 5.

This matter was adjourned from yesterday to today at the This matter was adjourned from yesterday to today at the request made on behalf of Respondents. In any event, we need not be request made on behalf of Respondents. In any event, we need not be concerned with whether the Delhi Office has issued any provisional concerned with whether the Delhi Office has issued any provisional attachment orders or attachment orders since, the same have not been attachment orders or attachment orders since, the same have not been challenged by the Petitioner before us. The challenge before us is challenged by the Petitioner before us. The challenge before us is restricted to the provisional attachment orders dated 14 July 2020 and restricted to the provisional attachment orders dated 14 July 2020 and 5 August 2022 issued under Section 83(1) of the CGST Act, 2017 by the 5 August 2022 issued under Section 83(1) of the CGST Act, 2017 by the Bombay Office.

Bombay Office.

6.

In terms of Section 83(2) of the CGST Act, every such In terms of Section 83(2) of the CGST Act, every such provisional attachment shall cease to have effect after the expiry of a 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 period of one year from the date of the order made under sub-section

(1) of Section 83. Since this period of one year has already expired, the

(1) of Section 83. Since this period of one year has already expired, the impugned provisional attachment orders cannot continue to operate. impugned provisional attachment orders cannot continue to operate. Accordingly, we quash and set aside the impugned provisional Accordingly, we quash and set aside the impugned provisional attachment orders dated 14 July 2020 and 5 August 2022. attachment orders dated 14 July 2020 and 5 August 2022. 7.

Unless, any other attachment orders have been issued, the Unless, any other attachment orders have been issued, the Respondents, within a week from today must write to third RespondentRespondents, within a week from today must write to third RespondentBank informing them about this order. If this is not done within a week, Bank informing them about this order. If this is not done within a week, the Petitioner to file an authenticated copy of this order with third the Petitioner to file an authenticated copy of this order with third Respondent and the third Respondent, consistent with this order must Respondent and the third Respondent, consistent with this order must defreeze the Petitioner's Bank Account bearing No.09258970000016 defreeze the Petitioner's Bank Account bearing No.09258970000016 immediately.

immediately.

8.

This Petition is disposed of in above terms without any cost This Petition is disposed of in above terms without any cost order. All concerned to act on an authenticated copy of this order. order. All concerned to act on an authenticated copy of this order. (Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 25/06/2025 19:10:27