9911796707
TMI Blog2023 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the interest of justice that the Adjudicating Authority passes a final order on the show cause notice. The revenue has stated that the orders on the show cause notice shall be passed by the Adjudicating Authority within a period of four weeks from today - such statement is accepted. The petition is disposed off by continuing the ad-interim order passed. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Sriram Sridharan a/w. Ms. Nidhi Doshi. For the Respondent nos. 1 to 4 : Mr. Jitendra B. Mishra a/w. Mr. Satyaprakash Sharma. P.C. 1. This petition under Article 226 of the Constitution of India challenges an order dated 17 March, 2023 passed by the Additional Director General, Directorate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stand over to 2 November, 2023 to enable Mr. Mishra, learned counsel for the revenue to place on record reply affidavit. Let reply affidavit be served on the advocate for the petitioner one day in advance. 3. The question which would fall for consideration of this Court would be whether Section 83 of the Central Goods and Services Tax Act (for short CGST Act ) would permit the revenue to issue successive orders of provisional attachment of the property of the assessee/petitioner after completion of one year, when there is no specific allowance as made by the provision itself. 4. In the meantime, there shall be status-quo in regard to the petitioner s funds with the bank. 4. The status quo as ordered by us in paragraph 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner. We are informed that final orders on such show cause notice are reserved. In these peculiar circumstances and considering the fact that the impugned provisional attachment order itself is dated 17 March, 2023 and this petition also being filed on 16 October, 2023, it would be appropriate and in the interest of justice that the Adjudicating Authority passes a final order on the show cause notice. 7. Mr. Mishra, learned counsel for the revenue has stated that the orders on the show cause notice shall be passed by the Adjudicating Authority within a period of four weeks from today. We accept such statement as made by Mr. Mishra on behalf of the revenue. 8. In the above circumstances, keeping open all contentions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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