2021 (8) TMI 877

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....e Petitioner(s) : Mr. Jagmohan Bansal, Sr. Advocate, Mr. P.K. Ghosh, Advocate, Mr. Mukul Singla, Advocate. For the Respondent(s) : Mr. Bidyut Majumder, Asstt. S.G., Mr. Paramartha Datta, Advocate. ORDER (AKIL KURESHI, C.J.) Petitioner has challenged the vires of Section 16(2)(c) of Central Goods and Services Tax Act, 2017 as being violative of Articles 14, 19(1)(g) and 300A of the Cons....

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....aler did not deposit the tax with the Government revenue would amount to double taxation. Learned counsel for the petitioner pointed out that this provision has been challenged by different dealers before several High Courts in the country where such challenges are pending after notice or issuance of rule. Counsel also placed for our consideration various judgments of different High Courts pert....

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....he tax with the Government and on account of which the petitioner's input tax credit account has been put under attachment w.e.f. 21.05.2020. Counsel submitted that as per the provisions of the CGST Act such attachment cannot continue beyond a period of one year. Such period being over, in any case the attachment should have been lifted which so far has not been done. The issues require conside....