9911796707
TMI Blog2022 (6) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ct revenue in certain cases - As per Sub-Section (2) of Section 83 of the CGST Act, 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 Sub-Section (1) of Section 83 of the CGST Act. In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UYAN AND HONOURABLE MRS JUSTICE SUREPALLI NANDA Order: (Per Hon ble Sri Justice Ujjal Bhuyan) Heard Mohd. Anwar Ali, learned counsel for the petitioners and Mr. Dominic Fernandes, learned counsel for respondent Nos.1 2. 2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of letter/intimation dated 09.02.2021 of the 1st respondent to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a to get instructions. List the matter as first item on 22.04.2022. 5. After a couple of adjournments, respondent Nos.1 2 have filed affidavit. Stand taken in the affidavit is that provisional attachment order was passed under Section 83 of the CGST Act as an opinion was formed by the proper officer that such provisional attachment was justified on account of fraudulent refund claim ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Section (2) of Section 83 of the CGST Act, 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 Sub-Section (1) of Section 83 of the CGST Act. 7. As noticed above, in the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a statement has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
