2022 (6) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NANDA Order: (Per Hon'ble Sri Justice Ujjal Bhuyan) Heard Mohd. Anwar Ali, learned counsel for the petitioners and Mr. Dominic Fernandes, learned counsel for respondent Nos.1 & 2. 2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of letter/intimation dated 09.02.2021 of the 1st respondent to the 3rd respondent invoking power under Section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....List the matter as first item on 22.04.2022." 5. After a couple of adjournments, respondent Nos.1 & 2 have filed affidavit. Stand taken in the affidavit is that provisional attachment order was passed under Section 83 of the CGST Act as an opinion was formed by the proper officer that such provisional attachment was justified on account of fraudulent refund claim made by the 1st petitioner. It ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the CGST Act, every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section (1) of Section 83 of the CGST Act. 7. As noticed above, in the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a statement has been made in the counter affidavit tha....