9911796707
TMI Blog2021 (12) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment within a period of six weeks. This court, without going into the merits of the order impugned herein, finds it appropriate to modify the order passed by the learned single judge, only in respect of the direction issued to the appellants. Accordingly, the order impugned herein is modified to the effect that the appellants are at liberty to issue show cause notice to the first respondent within a period of four weeks from the date of receipt of a copy of this judgement and on receipt of the same, the first respondent shall file their objections and documentary evidence, if any, within a period of two weeks thereafter. Appeal disposed off. - Writ Appeal No. 3048 of 2021 And CMP. No.20990 of 2021 - - - Dated:- 21-12-2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative of the first respondent company appeared and submitted their statement. However, it was found that there are serious financial irregularities relating to fraudulent availment of ITC by the first respondent and tax evasion amounting to more than a crore of rupees. Therefore, in order to protect the interest of the Government revenue, the bank account of the first respondent was attached invoking Section 83 of the CGST Act, by order dated 23.11.2020. Aggrieved by the same, the first respondent preferred W.P. No. 32 of 2021, which was allowed by the learned single judge, by setting aside the order of attachment. Challenging the said order dated 05.10.2021, the appellants are before this court with this writ appeal. 3.The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same; and the appellants are burdened with some other investigation works. Therefore, the learned counsel prayed that the appellants may be permitted to complete the investigation within a statutory time limit as prescribed in CGST Act, 2017, instead of within 6 weeks as ordered by the learned single judge. 4.Resisting the grounds of appeal raised in the writ appeal, the learned counsel for the first respondent submitted that the learned single judge after taking note of all the factual as well as the legal position, has set aside the attachment order passed by the first appellant and hence, the same warrants no interference at the hands of this court. With regard to the further submission made by the learned counsel for the appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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