2024 (5) TMI 406

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....or the Respondent : A.S.G.I., Parv Agarwal ORDER 1. Heard Shri Swetashwa Agarwal, learned counsel for the petitioner and Shri Parv Agarwal, learned counsel for the revenue. 2. Present petition has been pressed primarily for the following relief : "Issue an appropriate writ, order or direction in the nature of Mandamus commanding the Respondent no. 2 - Additional Director, Directo....

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....or the revenue has produced written instructions received by him. Copy of the same has been marked as 'X' and retained on record. 5. The said instructions issued by the Additional Director General, Directorate General of Goods & Services Tax Intelligence Meerut Zonal Unit reads as below : "F. No. DGGI/INT/INTL/226/2023/249(SIL)         &n....

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....ntion is invited toward Section 83(2) of CGST Act 2017; which is reproduced as below: - 83(2)"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 subsection (1)." 3. Since one year has passed, the provisional attachment of the said account has ceased. Necessary action in this regard may please....

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....ties leaves the assessee with no option but to approach this Court for effective direction on the revenue authorities to actually lift the provisional attachment. 8. In face of the statutory provision being unequivocally clear, the revenue authorities when called upon by this Court, take a stand as has been noted in the present facts. Thus, the provisional attachment orders are actually lifted ....