2024 (5) TMI 406

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..... garwal ORDER 1. Heard Shri Swetashwa Agarwal, learned counsel for the petitioner and Shri Parv Agarwal, learned counsel for the revenue. 2. Present petition has been pressed primarily for the following relief : "Issue an appropriate writ, order or direction in the nature of Mandamus commanding the Respondent no. 2 - Additional Director, Directorate General of Goods and Services Tax Intelligen .....

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..... the same has been marked as 'X' and retained on record. 5. The said instructions issued by the Additional Director General, Directorate General of Goods & Services Tax Intelligence Meerut Zonal Unit reads as below : "F. No. DGGI/INT/INTL/226/2023/249(SIL)                       & .....

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..... to have effect after the expiry of a period of one year from the date of the order made under subsection (1)." 3. Since one year has passed, the provisional attachment of the said account has ceased. Necessary action in this regard may please be taken. Encl: As above (Satyendra Mathuria) Additional Director General" 6. Thus, the cause of action does not appear to exist, insofar as the reve .....

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..... face of the statutory provision being unequivocally clear, the revenue authorities when called upon by this Court, take a stand as has been noted in the present facts. Thus, the provisional attachment orders are actually lifted only upon the revenue authorities being questioned about the illegality of their action, by this Court. 9. Such a course is wholly undesirable. Once the statutory law admi .....

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