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of <h1>High Court denies interim order in property attachment challenge under GST Act</h1> <h3>Adhunik Corporation Limited & Anr. Versus Superintendent, Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal Unit & Ors.</h3> The High Court of Calcutta denied the request for an interim order challenging the provisional attachment of property under Section 83 of the GST Act, ... Provisional attachment of property - time limitation - this writ petition filed on 19th August, 2021 i.e. almost after seven months though it is the case of the petitioners that they had made a representation on 2nd February, 2021, which was rejected by the respondent concerned on 14th June, 2021 - Section 83 of the GST Act, 2017 - HELD THAT:- It is found that already more than seven months have been passed after passing the impugned order, in my view there is no scope of any interim order at this stage. Matter to appear in list for final hearing four weeks after the Puja vacation. Issues Involved:Challenge to provisional attachment of property under Section 83 of the GST Act, 2017.Analysis:The High Court of Calcutta heard a writ petition challenging the impugned order of provisional attachment of property dated 20th January, 2021, under Section 83 of the GST Act, 2017. The petitioners filed the writ petition on 19th August, 2021, almost seven months after their representation made on 2nd February, 2021, was rejected by the concerned respondent on 14th June, 2021. The court noted the significant delay in approaching the court after the passing of the impugned order and concluded that there was no scope for any interim order at this stage due to the considerable time lapse. The respondents were directed to file an affidavit-in-opposition within two weeks after the Puja vacation, and the petitioner was given one week to file a reply if necessary. The matter was scheduled for final hearing four weeks after the Puja vacation, with a requirement for parties to prepare short written notes of argument for the hearing.
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