9911796707
TMI Blog2025 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sanyal ...for the State ORDER 1. Questioning the provisional order of attachment issued under Section 83 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), dated 13th April, 2023 passed by the Assistant Commissioner of State Tax, the instant writ petition has been filed. 2. Mr. Shraff, learned advocate appearing in support of the writ petition by drawing attention of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to him, since the order has been passed on 13th April, 2023, such order in usual course comes to an end on the expiry of the one year therefrom. In any event, according to Mr. Shraff, the aforesaid provision can no longer be made applicable since the proceeding as referred to in the order dated 13th April, 2023 purportedly initiated under Section 74 of the said Act has since come to an end by pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeal has since been dismissed and as such the defence of Section 107(7) of the said Act, is no longer available to the petitioner. 6. Having heard the learned advocates appearing for the respective parties, I find that in terms of the scheme of Section 83 of the said Act, a provisional attachment ordinarily seizes to have effect after expiry of one year from the date of the order made u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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