2023 (1) TMI 235

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.....Ravikumar, Special Government Pleader, for R5. ORDER This order will now dispose of captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP']. 2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the listing on 08.12.2022, which reads as follows: 'Mr.K.Anandharaja, of M/s.Murali Law Firm (Law Firm) (counsel on record for writ petitioner) who is before this Court submits that the captioned writ petition pertains to provisional attachment of a immovable property of two directors of one 'Royal Meridian Impex India Private Limited' [hereinafter 'Assessee company' for the sake of brevity]. To be noted, provisional attachme....

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....9 and one year therefrom elapsed on 04.11.2020 and therefore, the impugned order ceases to have effect by operation of law i.e., aforementioned sub-section (2) of Section 83 of C-GST Act. To be noted, Section 89 of C GST Act captioned 'Liability of directors of private company' provides for attachment of property of directors of a company when the company is an assessee. This is recorded only for completing facts. 3. This Court is of the view that prima facie case has been made out. 4. Be that as it may, with the intention of expediting disposal instead of issuing Rule Nisi, this Court has taken the course of permitting Mr.Sai Srujan Tayi, learned Senior standing counsel for GST assisted by Ms.Sonu Mehtha, to accep....