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TMI Blog2022 (9) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... it seeks to continue the provisional attachment order is set aside. Petition disposed off. - W.P.(C) 1392/2021 - - - Dated:- 15-9-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioners Through: Mr. T.P.S. Kang, Adv. with Ms. Nisha Dhaka, Adv. Respondents Through: Mr. Asheesh Jain, CGSC with Mr. Adarsh Kumar Gupta Mr. Keshav Mann, Advs. for R-1 2. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur Jatin Kumar Gaur, Advs. for R- 3 to 5. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. The following substantive reliefs have been sought by the petitioner in the writ petition: a) To declare Rule 159 and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates from the order of the attachment dated 14.08.2020 passed vis- -vis the subject bank account. 2. Being aggrieved, the petitioners approached this Court by way of a writ petition i.e., W.P.(C) 6609/2020. 2.1. This writ petition was disposed of via judgment dated 18.09.2020. Via the said judgment, this Court had directed the petitioners to take recourse to the statutory remedy prescribed under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 [in short, CGST Rules ]. 3. The record reveals that the petitioners did avail the said remedy which resulted in an adverse order dated 28.09.2020 being passed qua them. 3.1. Therefore, in the instant writ petition, challenge has been laid to not only the order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, in any event, the continuation of the provisional attachment beyond the prescribed period makes no sense. 8. Accordingly, the respondents are directed to lift the provisional attachment within two days of receipt of the copy of instant judgment. 9. Insofar as the challenge to the order dated 28.09.2020 is concerned, it loses legal efficacy in view of the direction issued by us for lifting provisional attachment. 9.1. It is pertinent to note that there is no discussion whatsoever in the order dated 28.09.2020 with regard to the maximum timeframe set out for investigation under section 83 of the Act and the resultant consequences of that period having been crossed. 9.2. The order dated 28.09.2020, insofar as it seeks to continu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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