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TMI Blog2023 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... al attachment which has been assailed in the captioned writ petition has ceased to have effect. Therefore the impugned order which has been assailed has already perished by operation of Statute. This means that acceding to the prayer in captioned writ petition is only stating the obvious i.e., stating the obtaining legal consequence of operation of Statute. This position is reiterated and it is made clear that the impugned order has ceased to have effect on and from 04.11.2020 - Petition disposed off. - W.P.No.32973 of 2022 And W.M.P.No.32374 of 2022 - - - Dated:- 21-12-2022 - Hon'ble Mr. Justice M. Sundar For the Petitioner : Mr.K.Anandharaja, of M/s.Murali Law Firm For the Respondent : Mr.Sai Srujan Tayi, Senior stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarity] the petitioner or other co-director did not object to the same immediately but sent a communication on 03.03.2020 and followed it up with further communications in 2021. Notwithstanding very many averments in the support affidavit, learned counsel for writ petitioner makes one pointed submission in his challenge to the impugned order and that submission is predicated on sub-section (2) of Section 83 of C-GST Act which reads as follows: '83. Provisional attachment to protect revenue in certain cases - (1) ............... (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 sub-section (1).' 2. Learned counsel submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respondent is only a formal party as far as these proceedings are concerned. 4. Adverting to earlier proceedings made in the previous listing on 08.12.2022, learned Revenue counsel submits that Section 74 proceedings has since culminated in an order dated 19.05.2022 and writ petitioner has preferred an appeal i.e., Statutory appeal under Section 107 of 'Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017)' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. Learned counsel for writ petitioner enters upon a disputation qua this submission. It may really not be necessary to go into this disputation owing to the limited perimeter of the captioned matter. Captioned matter pertains to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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