2022 (1) TMI 853

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.... Kinjal Shrivastava, Advocates. Respondents Through: Mr. Rakesh Kumar, Advocate for R-1. Mr. Aditya Singla, Advocate with Ms. A. Sahitya Veena and Mr. Achin Sondhi, Advocates for R-2&3. Mr. Rupak Srivastava, Advocate for R-4. JUDGMENT MANMOHAN, J (ORAL) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 16....

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....been held that Rule 86A(3) is a restriction which will cease to have effect after the expiry of one year from the date of imposing such restriction. 4. Similarly, learned counsel for the petitioner states that as per Section 83(2) of the CGST Act, 2017, the impugned provisional attachment order has lapsed upon completion of one year from the date on which the order was passed. 5. However, sh....

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....nts No.2 and 3. 7. Mr.Aditya Singla, Advocate fairly admits that every attachment and blocking of electronic credit ledger shall cease to have effect after expiry of a period of one year from the date the orders had been passed. He clarifies that no fresh GST DRC-22 has been issued in the present case. He, however, states that despite service of summons, the petitioner has not been appearing be....