High Court denies interim order in property attachment challenge under GST Act

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, 2017, due to significant delay in approaching the court after the impugned order. The respondents were directed to file an affidavit-in-opposition, and the matter was scheduled for final hearing with parties instructed to prepare written notes of argument.

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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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