2024 (11) TMI 1427 - HC - GST

Provisional attachment under Section 83 of the CGST/GGST Act - time limitation - HELD THAT - As per Sub-section (2) of Section 83 of the Central Goods and Services Tax Act 2017/Gujarat Goods and Services Tax Act 2017/ the life of the provisional attachment is for one year only and therefore the petition has become infructuous in view of the fact that the impugned orders are passed in the month of October 2023. The petition is accordingly disposed of having become infructuous.

Summary

The petitioner sought relief through a writ petition to quash orders for provisional attachment under Section 83 of the CGST/GGST Act. The court noted the provisional attachment's one-year lifespan, rendering the petition moot due to orders issued in October 2023. Consequently, the petition was disposed of as infructuous.