9911796707
TMI Blog2022 (4) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Tax No. - 448 of 2022 - - - Dated:- 19-4-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Indra Raj,Alok Saxena For the Respondent : A.S.G.I.,Dhananjay Awasthi,Sanjay Kumar Om ORDER 1. Heard learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for respondent no.2. 2. This writ petition has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble person or any person specified in sub-section (1A) of section 122, 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 subsection (1). 4. Rule 159 of the CG ST Rules, 2017 provides as under :- Provisional attachment of property (1) Where the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 or Section 74 was pending. That apart, the mandatory provisions of Rule 159 of CG ST Rules, 2017 have not been followed at all. He, therefore, submits that the impugned order of attachment is wholly without jurisdiction and illegal. 6. Learned counsel for the respondent no.2 prays for and is granted a week's time to file counter affidavit. 7. Put up as a fresh case before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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