9911796707
TMI Blog2022 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... not remain efficacious, beyond the period of one year commencing from the date of the order. The impugned order dated 26.03.2021 has lost its efficacy, and, therefore, the attachment should stand lifted - Petition disposed off. - W.P.(C) 8301/2021 - - - Dated:- 29-3-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE POONAM A. BAMBA Petitioner Through: None. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 22.03.2021, passed in W.P.(C) 5344/2020. 4. The petitioner s grievance, as noted above, is that immediately, after this Court had quashed the earlier provisional attachment order on 22.03.2021, a fresh order was passed on 26.03.2021. 5. As per the assertions made in the rejoinder filed by the petitioner, the proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 [in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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