9911796707
TMI Blog2023 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... R5. ORDER This order will now dispose of captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP']. 2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the listing on 08.12.2022, which reads as follows: 'Mr.K.Anandharaja, of M/s.Murali Law Firm (Law Firm) (counsel on record for writ petitioner) who is before this Court submits that the captioned writ petition pertains to provisional attachment of a immovable property of two directors of one 'Royal Meridian Impex India Private Limited' [hereinafter 'Assessee company' for the sake of brevity]. To be noted, provisional attachment is under Rule 159 of 'the Central Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses to have effect by operation of law i.e., aforementioned sub-section (2) of Section 83 of C-GST Act. To be noted, Section 89 of C GST Act captioned 'Liability of directors of private company' provides for attachment of property of directors of a company when the company is an assessee. This is recorded only for completing facts. 3. This Court is of the view that prima facie case has been made out. 4. Be that as it may, with the intention of expediting disposal instead of issuing Rule Nisi, this Court has taken the course of permitting Mr.Sai Srujan Tayi, learned Senior standing counsel for GST assisted by Ms.Sonu Mehtha, to accept notice on behalf of respondents 1 to 4. Mr.S.Ravikumar, learned Special Government Pleader accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l attachment is dated 04.11.2019 and one year therefrom elapsed on 04.11.2020. Therefore by operation of law i.e., sub-section (2) of Section 83 of C-GST Act, provisional 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. 5. Therefore, this position is reiterated and it is made clear that the impugned order has ceased to have effect on and from 04.11.2020. This answers the writ petition. As regards the Section 74 proceedings if any, this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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