9911796707
TMI Blog2024 (9) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 159 of the CGST Rules, 2017 - objection to the provisional attachment is kept pending indefinitely - HELD THAT:- There is an inbuilt scheme of consideration of objection against provisional attachment of the property. The provision, in terms, does not provide any time limit within which such objection should be decided. However, the objection to the provisional attachment is required to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard within a period of one month from today - Petition disposed off. - HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner : Mr. Sankalp Todi Advocate For Respondent No. 2 For Respondent No. 4 : Mr. Tanay Jain Advocate, through Video Conferencing. Mr. Sandeep Taneja Additional Advocate General with Ms. Kinjal Surana Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Section 159 (5) of the CGST Rules, 2017 on 05.07.2024, but that objection has remained pending and has not been decided. It is submission of learned counsel for the petitioner that an objection to the provisional attachment is required to be decided within a reasonable time and it cannot be kept pending indefinitely. 3. Mr. Tanay Jain, learned counsel appearing on behalf of Respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction against provisional attachment of the property. The provision, in terms, does not provide any time limit within which such objection should be decided. However, the objection to the provisional attachment is required to be decided within a reasonable time and it cannot be kept pending indefinitely. Two months have already passed from the date of objection filed by the petitioner. The objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular, if not already issued, prescribing the time limit within which such objections are to be decided, lest the provisions under Rule 159 (5) of the CGST Rules, 2017 are rendered nugatory and empty formality, keeping in view that the maximum period of provisional attachment under Section 83 of the CGST Act, 2017 is one year. 9. Writ petition is, accordingly, disposed off at this stage. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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