2024 (12) TMI 1500 - HC - GST

Challenge to provisional attachment order - Revenue submitted that the provisional attachment order has not been continued after 17.10.2024 - HELD THAT - In view of such statement made at bar by Revenue, the petition has become infructuous and the consequences would follow. The petition is accordingly disposed of.

Summary

In the case before the Gujarat High Court, presided over by Honourable Mr. Justice Bhargav D. Karia and Honourable Mr. Justice D.N. Ray, the petitioner was represented by Ms. Chintanika P. Lukhi and Mr. Shrey H. Dave, while the respondent was represented by Assistant Government Pleader Mr. Raj Tanna. The matter concerned a provisional attachment order dated 17.10.2023 issued under Section 83 of the Gujarat Goods and Services Tax Act, 2017.

The court noted that the order had expired on 17.10.2024, as per Sub-section (2) of Section 83, which limits such orders to one year unless extended by the Competent Authority. Mr. Tanna confirmed that no extension was obtained, and the attachment order was not continued beyond its expiration date. Consequently, the petition was deemed infructuous, and the court discharged the notice, indicating that the provisional attachment had effectively ended.